Bill Text: NY S06605 | 2013-2014 | General Assembly | Amended

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Bill Title: Authorizes the START Children's Center, Inc. to retroactively apply for a real property tax exemption for certain property in the city of Troy, county of Rensselaer.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-08-07 - SIGNED CHAP.227 [S06605 Detail]

Download: New_York-2013-S06605-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        6605--A
                                   I N  S E N A T E
                                   February 12, 2014
                                      ___________
       Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
         printed to be committed  to  the  Committee  on  Local  Government  --
         committee  discharged,  bill amended, ordered reprinted as amended and
         recommitted to said committee
       AN ACT to authorize the START Children's Center, Inc.  to  retroactively
         apply  for  a  real property tax exemption for certain property in the
         city of Troy, county of Rensselaer
         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
    3  START Children's Center, Inc., an application for  exemption  from  real
    4  property  taxes  pursuant  to section 420-a of the real property tax law
    5  for a portion of the 2012 assessment roll for the parcel owned  by  such
    6  not-for-profit  entity which is located at 131 sixth avenue, in the city
    7  of Troy, county of Rensselaer, otherwise known as lot 90.39 of  block  5
    8  of  section 19.  If accepted, the application shall be reviewed as if it
    9  had been received on or before the taxable status date  established  for
   10  such rolls.
   11    If  satisfied that such not-for-profit organization would otherwise be
   12  entitled to such exemption if such not-for-profit organization had filed
   13  an application for exemption by the appropriate taxable status date, the
   14  assessor, upon approval by the Rensselaer county legislature,  may  make
   15  appropriate correction to the subject rolls. If such exemption is grant-
   16  ed  and  such  organization,  therefore,  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 those
   19  taxes paid and cancel those taxes, fines, penalties, liens, or  interest
   20  remaining unpaid.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13509-05-4