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NY S08227

Bill

Official Source

Status

Introduced

1/16/2024

Primary Sponsor

George Borrello

Click for details

Origin

Senate

2023-2024 General Assembly

AI Summary

  • Authorizes the Cattaraugus County assessor to accept a late application for real property tax exemption from Olean Community Theatre, Inc. for the 2021-2022 assessment roll
  • The exemption applies to property located at 127 South Barry Street, City of Olean (Cattaraugus County parcel ID map 94.065 block 7 parcel 38) for 2021-2022 school taxes and 2022 general taxes
  • The application will be reviewed as if filed on time by the taxable status date, provided the organization qualifies under Section 420-a of the Real Property Tax Law
  • The City of Olean legislature must approve any correction to the assessment roll, and the applicable governing body may refund taxes paid and cancel any remaining unpaid taxes, fines, penalties, liens, or interest
  • The act takes effect immediately upon enactment

Legislative Description

Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/16/2024

Committee Referrals

Local Government1/16/2024

Full Bill Text

No bill text available