Assembly Bill A5543B

Signed By Governor
2017-2018 Legislative Session

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S2398 - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

2017-A5543 - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

2017-A5543 - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

2017-A5543 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5543
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 10, 2017
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  authorize Congregation Beth-El Sephardic Center to retroac-
   tively apply for a real property tax exemption for certain property in
   the neighborhood of Fresh Meadows, county of Queens

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the county of Queens is hereby authorized to accept from
 Congregation Beth-El Sephardic Center, an application for exemption from
 real  property  taxes pursuant to section 420-a of the real property tax
 law for the 2015 assessment roll, and for the 2014-2015 school taxes for
 the parcel owned by such not-for-profit entity which is located at  180-
 01  Union  Turnpike,  in  the  neighborhood  of Fresh Meadows, county of
 Queens.  If accepted, the application shall be reviewed  as  if  it  had
 been  received on or before the taxable status date established for such
 rolls.
   If satisfied that such not-for-profit organization would otherwise  be
 entitled to such exemption if such not-for-profit organization had filed
 an  application for exemption by the appropriate taxable status date and
 if title to the property had  been  transferred  prior  to  the  taxable
 dates,  the  assessor,  upon  approval by the New York city council, may
 make appropriate correction to the subject rolls. If such  exemption  is
 granted  and  such organization, therefore, shall have paid any tax with
 respect to the subject rolls,  the  applicable  governing  body  or  tax
 department  may, in its sole discretion, provide for the refund of those
 taxes paid and cancel those taxes, fines, penalties, liens, or  interest
 remaining unpaid.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00394-01-7

2017-A5543A - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

2017-A5543A - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

2017-A5543A - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5543--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 10, 2017
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on  Real  Property  Taxation  --  committee  discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT to authorize Congregation Beth-El Sephardic  Center  to  retroac-
   tively apply for a real property tax exemption for certain property in
   the neighborhood of Fresh Meadows, county of Queens
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of this chapter or  any
 other  law  to  the contrary, real property designated on the tax map of
 the city of New York as Block 7195 Lot 46 in the borough of Queens,  may
 be  eligible  for exemption from real property taxes pursuant to section
 420-a of the real property tax  law  for  tax  years  2007-2008  through
 2015-2016,  even  though the real property was not owned in fee title by
 Congregation Beth-El Sephardic Center, based upon  a  showing  that  the
 real  property  was purchased and held on behalf of Congregation Beth-El
 Sephardic Center for these tax years, and the  property  has  been  used
 exclusively by such organization for carrying out religious purposes and
 is  currently  being  used for such purposes. If satisfied that the real
 property meets the criteria above and such  not-for-profit  organization
 would  otherwise be entitled to such exemption, the assessor shall grant
 an exemption for the above-referenced tax years and the city of New York
 may cancel and annul any unpaid real property taxes that accrued on such
 property for the tax years when the property was held for the benefit of
 Congregation Beth-El Sephardic Center and prior to  the  date  that  fee
 title  to  the  property  was acquired by Congregation Beth-El Sephardic
 Center, together with any interest accruing on such unpaid real property
 taxes.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00394-02-7

2017-A5543B (ACTIVE) - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

2017-A5543B (ACTIVE) - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

2017-A5543B (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5543--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 10, 2017
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on  Real  Property  Taxation  --  committee  discharged, bill amended,
   ordered reprinted as amended and  recommitted  to  said  committee  --
   again  reported from said committee with amendments, ordered reprinted
   as amended and recommitted to said committee

 AN ACT to authorize Congregation Beth-El Sephardic  Center  to  retroac-
   tively apply for a real property tax exemption for certain property in
   the neighborhood of Fresh Meadows, county of Queens
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of this chapter or  any
 other  law  to  the contrary, real property designated on the tax map of
 the city of New York as Block 7195 Lot 46 in the borough of Queens,  may
 be  eligible  for exemption from real property taxes pursuant to section
 420-a of  the  real  property  tax  law  for  tax  years  2014-2015  and
 2015-2016,  even  though the real property was not owned in fee title by
 Congregation Beth-El Sephardic Center, based upon  a  showing  that  the
 real  property  was purchased and held on behalf of Congregation Beth-El
 Sephardic Center for these tax years, and the  property  has  been  used
 exclusively by such organization for carrying out religious purposes and
 is  currently  being  used for such purposes. If satisfied that the real
 property meets the criteria above and such  not-for-profit  organization
 would  otherwise be entitled to such exemption, the assessor shall grant
 an exemption for the above-referenced tax years and the city of New York
 may cancel and annul any unpaid real property taxes that accrued on such
 property for the tax years when the property was held for the benefit of
 Congregation Beth-El Sephardic Center and prior to  the  date  that  fee
 title  to  the  property  was acquired by Congregation Beth-El Sephardic
 Center, together with any interest accruing on such unpaid real property
 taxes.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.