Bill Text: NY S05857 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes the Legal Aid Society of Northeastern New York to apply to the assessor of the city of Saratoga Springs for a retroactive real property tax exemption on a certain parcel of land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2016-06-15 - SUBSTITUTED BY A8129C [S05857 Detail]

Download: New_York-2015-S05857-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5857
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                     June 9, 2015
                                      ___________
       Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
         printed to be committed to the Committee on Rules
       AN  ACT  to  authorize the Legal Aid Society of Northeastern New York to
         retroactively apply for a real  property  tax  exemption  for  certain
         properties in the city of Saratoga Springs
         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 county of Saratoga is hereby  authorized  to  accept
    3  from  the  Legal Aid Society of Northeastern New York an application for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the  2014-2015  assessment  roll  with  respect  to
    6  school  taxes  and  the 2015 assessment roll with respect to the general
    7  taxes, for the parcel owned by such not-for-profit association which  is
    8  located  at  40  New  Street, in the city of Saratoga Springs, county of
    9  Saratoga.  If accepted, the application shall be reviewed as if  it  had
   10  been  received on or before the taxable status date established for such
   11  rolls.
   12    If satisfied that such  not-for-profit organization would otherwise be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  applications or renewal applications for exemptions by  the  appropriate
   15  taxable  status date, the assessor, upon approval by the Saratoga county
   16  legislature, may make appropriate correction to the  subject  rolls.  If
   17  such  exemption  is granted and such organization, therefore, shall have
   18  paid any taxes with respect to the subject rolls, the applicable govern-
   19  ing body or tax department may, in its sole discretion, provide for  the
   20  refund  of  those  taxes  paid and cancel those taxes, fines, penalties,
   21  liens, or interest remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11543-01-5