S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4538
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                     April 8, 2013
                                      ___________
       Introduced  by  Sen.  FARLEY -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize First Unitarian Society  to  file  applications  for
         real property tax exemptions
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the city of Schenectady is hereby authorized  to  accept
    3  from  First  Unitarian  Society,  applications  for exemptions from real
    4  property taxes pursuant to section 420-a of the real  property  tax  law
    5  for the 2008 and 2009 real property taxes for the parcels owned by First
    6  Unitarian  Society  located  in  the city of Schenectady at 1227 Wendell
    7  Avenue, Schenectady, otherwise known as section 39.67, block 1,  lot  3;
    8  1248  Wendell  Street,  otherwise  known  as section 39.68, block 1, lot
    9  34.1. If accepted, the applications shall be reviewed  as  if  they  had
   10  been  received  on or before the taxable status date established for the
   11  imposition of such taxes.   If satisfied that  First  Unitarian  Society
   12  would  otherwise  be  entitled  to  such  exemptions if it had filed the
   13  applications for the exemptions by the appropriate taxable status dates,
   14  the assessor of the city of Schenectady may upon approval  by  the  city
   15  council  of  such city, grant exemptions from real property taxation for
   16  the 2008 and 2009 tax years and owing by such  not-for-profit  organiza-
   17  tion  on the effective date of this act, and make appropriate correction
   18  of the applicable rolls.  If such exemptions are  granted  and  if  such
   19  not-for-profit  organization shall have paid any tax with respect to the
   20  subject rolls, the governing body or tax department  may,  in  its  sole
   21  discretion, provide for the refund of those taxes paid and cancel taxes,
   22  fines, penalties or interest remaining unpaid.
   23    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07890-01-3