Senate Bill S2398B

Signed By Governor
2017-2018 Legislative Session

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

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Archive: Last Bill Status - 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

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Bill Amendments

2017-S2398 - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

2017-S2398 - Summary

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

2017-S2398 - Sponsor Memo

2017-S2398 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2398
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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-S2398A - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

2017-S2398A - Summary

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

2017-S2398A - Sponsor Memo

2017-S2398A - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2398--A
     Cal. No. 454
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading
 
 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

2017-S2398B (ACTIVE) - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

2017-S2398B (ACTIVE) - Summary

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

2017-S2398B (ACTIVE) - Sponsor Memo

2017-S2398B (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2398--B
     Cal. No. 454
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   reported  favorably  from  said committee, ordered to first and second
   report, ordered to a third reading,  amended  and  ordered  reprinted,
   retaining its place in the order of third reading -- again amended and
   ordered reprinted, retaining its place in the order of third reading
 
 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.

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