A10218 Summary:

BILL NOA10218
 
SAME ASSAME AS S07926
 
SPONSORNojay
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the assessor of the city of Hornell, county of Steuben to accept from St. Ann's Academy an application for exemptions from real property taxes for the 2013-2014 assessment roll.
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A10218 Actions:

BILL NOA10218
 
05/17/2016referred to real property taxation
05/24/2016reported referred to ways and means
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A10218 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10218
 
SPONSOR: Nojay
  TITLE OF BILL: An act in relation to permitting the St. Ann's Academy to file an application for certain real property tax exemptions   PURPOSE OR GENERAL IDEA OF BILL: To allow the St.Ann's Academy, located at 41 Genesee Street in the city of Hornell, Steuben County, to apply for a refund for real property taxes they paid for the 2013-2014 tax year.   SUMMARY OF SPECIFIC PROVISIONS: Section 1: Notwithstands the taxable status date for the 2013-2014 tax roll for the city of Hornell, Steuben County, thereby authorizing the city assessor to be able to accept an application from St. Ann's Academy to authorize their tax exempt status for the 2013-2014 tax year. Section 2: Sets an immediate effective date upon enactment of this bill.   JUSTIFICATION: St. Ann's Academy purchased property on Genesee Street in the city of Hornell, Steuben County in 2013, after the taxable status deadline in that particular community The purchasers would be otherwise qualified to apply for a tax exemption under section 420-a of the real property tax law and did so for subsequent tax years. However, due to the timing of the closing, the purchasers could not apply for an exemption for tax year 2013-2014. This legislation would allow the assessor to accept and act on an application for that tax year.   PRIOR LEGISLATIVE HISTORY: This is a new bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None.   EFFECTIVE DATE: Immediate.
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A10218 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10218
 
                   IN ASSEMBLY
 
                                      May 17, 2016
                                       ___________
 
        Introduced  by M. of A. NOJAY -- read once and referred to the Committee
          on Real Property Taxation
 
        AN ACT in relation to permitting the St. Ann's Academy to file an appli-
          cation for certain real property tax exemptions
 
          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  Hornell,  county of Steuben, is hereby
     3  authorized to accept from the St. Ann's Academy, an application  for  an
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property  tax  law  for  a portion of the 2013-2014 assessment roll with
     6  respect to taxes for the parcel owned by such not-for-profit corporation
     7  located at 41 Genesee Street, city of Hornell, county of Steuben, other-
     8  wise known as tax map reference number 151.72-01-008.000.
     9    If satisfied that such not-for-profit organization would otherwise  be
    10  entitled to such exemption if such not-for-profit organization had filed
    11  an application for exemption by the appropriate taxable status date, the
    12  assessor,  upon approval by the Hornell city council, may make appropri-
    13  ate correction to the subject rolls. If such exemption  is  granted  and
    14  such  organization,  therefore,  shall have paid any tax with respect to
    15  the subject rolls, the applicable governing body or tax department  may,
    16  in  its  sole discretion, provide for the refund of those taxes paid and
    17  cancel those taxes,  fines,  penalties,  liens,  or  interest  remaining
    18  unpaid.
    19    § 2. This act shall take effect immediately.
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15007-02-6
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