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


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


                STATE OF NEW YORK
        ________________________________________________________________________
                                         5857--B
            Cal. No. 171
                               2015-2016 Regular Sessions
                    IN SENATE
                                      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 -- recommitted to the Committee on Local  Government
          in  accordance  with  Senate Rule 6, sec. 8 -- reported favorably from
          said committee, ordered to first and second report, ordered to a third
          reading, passed by Senate and delivered  to  the  Assembly,  recalled,
          vote  reconsidered,  restored  to  third  reading, amended and ordered
          reprinted, retaining its place in the order of third reading
        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 assessment roll for the parcel
     6  owned by such not-for-profit association which  is  located  at  40  New
     7  Street,  in  the  city  of  Saratoga  Springs,  county of Saratoga.   If
     8  accepted, the application shall be reviewed as if it had  been  received
     9  on or before the taxable status date established for such roll.
    10    If satisfied that such  not-for-profit organization would otherwise be
    11  entitled to such exemption if such not-for-profit organization had filed
    12  applications  or  renewal applications for exemptions by the appropriate
    13  taxable status date, the assessor, upon approval by the Saratoga Springs
    14  city council, may make appropriate correction to the  subject  roll.  If
    15  such  exemption  is granted and such organization, therefore, shall have
    16  paid any taxes with respect to the subject roll, the applicable  govern-
    17  ing  body or tax department may, in its sole discretion, provide for the
    18  refund of those taxes paid and cancel  those  taxes,  fines,  penalties,
    19  liens, or interest remaining 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.
                                                                   LBD11543-10-6
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