Bill Text: NY S03535 | 2015-2016 | General Assembly | Introduced


Bill Title: Amends the assessment roll year for which the assessor of the city of Hudson is authorized to accept an application for exemption from real property taxes from the Shiloh Baptist Church for a certain parcel of land in the city of Hudson.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-02-24 - RECOMMIT, ENACTING CLAUSE STRICKEN [S03535 Detail]

Download: New_York-2015-S03535-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3535
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 12, 2015
                                      ___________
       Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend chapter 241 of the laws of 2014 authorizing the assessor
         of the city of Hudson to accept an application for exemption from real
         property  taxes from the Shiloh Baptist Church for a certain parcel of
         land in the city of Hudson, in relation to the assessment roll year
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  1 of chapter 241 of the laws of 2014 authorizing
    2  the assessor of  the  city  of  Hudson  to  accept  an  application  for
    3  exemption  from real property taxes from the Shiloh Baptist Church for a
    4  certain parcel of land in the city of Hudson,  is  amended  to  read  as
    5  follows:
    6    Section 1. Notwithstanding any other provision of law to the contrary,
    7  the  assessor  of the city of Hudson is hereby authorized to accept from
    8  the Shiloh Baptist Church an application for exemption from real proper-
    9  ty taxes pursuant to section 420-a of the real property tax  law  for  a
   10  portion of the [2011] 2010 assessment roll for the parcel located in the
   11  city  of  Hudson  at  14-20  Warren Street otherwise known as:   section
   12  109.35, block 1, lot 22.
   13    If accepted, such application shall be reviewed  as  if  it  had  been
   14  received  on  or  before  the  taxable status dates established for such
   15  rolls. If satisfied that such church would otherwise be entitled to such
   16  exemption if such church had filed an application for exemption  by  the
   17  appropriate  taxable  status  dates,  the assessor, upon approval of the
   18  common council of the city of Hudson, may grant exemption from all taxa-
   19  tion and make appropriate corrections to  the  subject  rolls.  If  such
   20  exemption  is  granted and such church therefore shall have paid any tax
   21  with respect to the subject rolls, the governing body or tax  department
   22  may,  in its sole discretion, provide for the refund of those taxes paid
   23  and cancel any taxes, fines, penalties, interest or tax liens  remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08965-01-5
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