Bill Text: NY S08818 | 2021-2022 | General Assembly | Introduced

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Bill Title: Permits the Oakwood Community Center to file an application for a real property tax exemption with assessor of the City of Troy.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-11-22 - SIGNED CHAP.636 [S08818 Detail]

Download: New_York-2021-S08818-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8818

                    IN SENATE

                                     April 20, 2022
                                       ___________

        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to permitting the Oakwood Community Center to file an
          application for a real property tax exemption

          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 Troy is hereby authorized to accept from the
     3  Oakwood Community Center an application for exemption from real property
     4  taxes  pursuant  to  section  420-a of the real property tax law for the
     5  2021 and 2022 assessment rolls, for the parcel located in  the  City  of
     6  Troy  at  313 Tenth Street, otherwise known as Rensselaer county tax map
     7  section 101.31, block 2, lot 3. If accepted, the  application  shall  be
     8  reviewed  as  if  it  had  been received on or before the taxable status
     9  dates established for such roll. If  satisfied  that  such  organization
    10  would  otherwise  be entitled to such exemption if such organization had
    11  acquired the subject property and filed an application for exemption  by
    12  the  appropriate taxable status date, the assessor, upon approval by the
    13  City of Troy City Council, may grant exemption  from  all  taxation  and
    14  make  appropriate  corrections to the subject roll. If such exemption is
    15  granted and such organization therefore shall have  paid  any  tax  with
    16  respect  to  the subject roll, the governing body or tax department may,
    17  in its sole discretion, provide for the refund of those taxes  paid  and
    18  cancel  any  taxes,  fines,  penalties, interest, or tax liens remaining
    19  unpaid.
    20    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15334-01-2