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.
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