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

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-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5857--A
                              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 -- committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee
       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  city of Saratoga Springs is hereby authorized to
    3  accept from the Legal Aid Society of Northeastern New York  an  applica-
    4  tion for exemption from real property taxes pursuant to section 420-a of
    5  the real property tax law for the 2014-2015 assessment roll with respect
    6  to 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.
                                                                  LBD11543-02-5