Bill Text: NY A10852 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes Scarsdale Congregational Church to file an application for retroactive real property tax exemption for 2015-2016 and 2016-2017 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-06-21 - enacting clause stricken [A10852 Detail]

Download: New_York-2017-A10852-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          10852
                   IN ASSEMBLY
                                      May 23, 2018
                                       ___________
        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT  authorizing Scarsdale Congregational Church to file an applica-
          tion for retroactive 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 town of Scarsdale, in the county of Westchester, is
     3  hereby authorized to accept from the Scarsdale Congregational Church,  a
     4  not-for-profit  organization,  an  application  for  exemption from real
     5  property taxes pursuant to section 462 of the real property tax law  for
     6  the  2015-2016 and 2016-2017 assessment rolls, for the parcel located at
     7  47 Woods Lane in the town of Scarsdale.  If  accepted,  the  application
     8  shall  be  reviewed  as if it had been received on or before the taxable
     9  status date established for such rolls.  If satisfied that the Scarsdale
    10  Congregational Church would otherwise be entitled to such  exemption  if
    11  the  organization  had  filed  an  application  for such exemption on or
    12  before the appropriate taxable status dates, the assessor of the town of
    13  Scarsdale, upon approval by the town board of the town of Scarsdale, may
    14  grant exemption from taxation on such  assessment  rolls  and  make  the
    15  appropriate  corrections  of  the  subject  rolls. If the exemptions are
    16  granted and such not-for-profit corporation shall have paid any tax with
    17  respect to the subject rolls,  the  applicable  governing  body  or  tax
    18  department  may  in  its  sole discretion, provide for the refund of the
    19  taxes paid and cancel taxes, fines, penalties, liens or interest remain-
    20  ing unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16048-01-8