Home/Bills/S 3512New York · 2025–2026 Legislative Session
Senate BillIntroduced

S 3512: 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 · Senate · 2025–2026 Legislative Session · last verified January 8, 2026

What S 3512 does, verified January 8, 2026

The bill authorizes the assessor of Cattaraugus County to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for the 2021-2022 assessment roll. The exemption applies to the parcel of land located at 127 South Barry Street in Olean, Cattaraugus County. If the application is accepted, it will be reviewed as if it had been received on or before the taxable status date. If the organization is found to be entitled to the exemption, the assessor may make corrections to the subject roll with approval from the city of Olean legislature. The organization will be refunded for any taxes paid with respect to the subject roll. The exemption will take effect immediately.

Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO LOCAL GOVERNMENT (2026-01-07)Alert me
Quick answers about S 3512
What is the current status of S 3512?
As of January 8, 2026, S 3512 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO LOCAL GOVERNMENT".
Did S 3512 pass?
Not yet. S 3512 has been introduced and has not passed either house.
Who wrote S 3512, and where is it now?
S 3512 was authored by Sen. George Borrello. Its committee of record is Senate Local Government.
Recent actions2 total · showing 2
Jan. 07, 2026REFERRED TO LOCAL GOVERNMENT
Jan. 28, 2025REFERRED TO LOCAL GOVERNMENT
Latest bill textIntroduced version, January 28, 2025 · 355 words
  
  STATE OF NEW YORK ________________________________________________________________________ 3512 2025-2026 Regular Sessions  IN SENATE January 28, 2025 ___________ Introduced by Sen. BORRELLO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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. LBD08018-01-5 
Text of S 3512 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions
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