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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8946
SPONSOR: Giglio JM TITLE OF BILL:
An act in relation to authorizing the city of Olean assessor to accept
an application for a real property tax exemption from Olean Community
Theatre, Inc.
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes the city of Olean assessor to accept an application
for a real property tax exemption from Olean Community Theatre, Inc.
with respect to the 2021-2022 assessment roll.
SUMMARY OF PROVISIONS:
Section 1 authorizes the assessor of the county of Cattaraugus to accept
Olean Community Theatre, Inc. An application for exemption from real
property tax law with respect to the 2021-2022 assessment roll for all
the 2021-2022 school taxes and all of the general taxes. This is for the
organization located at 127 South Barry Street, city of Olean, county of
Cattaraugus, otherwise known as Cattaraugus County parcel ID map 94.065,
block 7, parcel 38.
Section 2 provides that the act shall take effective immediately.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
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JUSTIFICATION:
Olean Community Theatre, Inc. is an all-volunteer non-profit organiza-
tion that has been providing quality on-stage and behind-the-scenes
theater experiences to individuals of all ages and backgrounds with the
goal of stimulating and encouraging broad public participation in the
dramatic arts since 1979. This legislation would allow Olean Community
Theatre, Inc. to file for an exemption from real property taxes for a
parcel that has been granted an exemption going forward which will allow
for the organization to continue their work in bring the community
together through dramatic arts.
PRIOR LEGISLATIVE HISTORY:
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FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Minor fiscal impact on municipalities in which the taxable property
lies.
EFFECTIVE DATE:
The legislation would take effective immediately upon adoption.
STATE OF NEW YORK
________________________________________________________________________
8946
IN ASSEMBLY
January 30, 2024
___________
Introduced by M. of A. J. M. GIGLIO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the city of Olean assessor to accept
an application for a real property tax exemption from Olean Community
Theatre, Inc.
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 county of Cattaraugus is hereby authorized to accept
3 Olean Community Theatre, Inc. an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law
5 with respect to the 2021-2022 assessment roll for all of the 2021-2022
6 school taxes and all of the 2022 general taxes for the parcel conveyed
7 to such organization located at 127 South Barry Street, city of Olean,
8 county of Cattaraugus, otherwise known as Cattaraugus county parcel ID
9 map 94.065 block 7 parcel 38. If accepted, the application shall be
10 reviewed as if it had been received on or before the taxable status date
11 established for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the city of Olean legislature, may make appropriate
16 correction to the subject roll. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject roll, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13798-01-3
