senate Bill S4264C

Signed by Governor

Authorizes Madraigos, Inc. to apply for real property tax exemptions on certain parcels in the county of Nassau

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Bill Status


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

  • 25 / Mar / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • 1ST REPORT CAL.637
  • 16 / May / 2011
    • 2ND REPORT CAL.
  • 17 / May / 2011
    • ADVANCED TO THIRD READING
  • 01 / Jun / 2011
    • AMENDED ON THIRD READING 4264A
  • 13 / Jun / 2011
    • AMENDED ON THIRD READING 4264B
  • 15 / Jun / 2011
    • AMENDED ON THIRD READING 4264C
  • 20 / Jun / 2011
    • PASSED SENATE
  • 20 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 20 / Jun / 2011
    • SUBSTITUTED FOR A7069D
  • 20 / Jun / 2011
    • ORDERED TO THIRD READING RULES CAL.529
  • 20 / Jun / 2011
    • PASSED ASSEMBLY
  • 20 / Jun / 2011
    • RETURNED TO SENATE
  • 22 / Jul / 2011
    • DELIVERED TO GOVERNOR
  • 03 / Aug / 2011
    • SIGNED CHAP.340

Summary

Authorizes Madraigos, Inc. to apply for real property tax exemptions on certain parcels in the county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A7069D
Versions:
S4264
S4264A
S4264B
S4264C
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Cycle:
A7069B

Sponsor Memo

BILL NUMBER:S4264C

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept applications
for exemption from real property tax from Madraigos, Inc. for certain
parcels of land located in the town of Hempstead

SUMMARY OF PROVISIONS:
This bill would authorize and direct the
Assessor of the County of Nassau to accept an application for
exemption from real property taxes pursuant to Section 420-a of the
Real Property Tax Law for certain taxes owed by Madraigos, Inc.

JUSTIFICATION:
Madraigos, Inc. is a not-for-profit entity that owns
properties in Woodmere, NY. These properties are used as a referral
agency, a youth recreation center, and provides case management and
support for at-risk teens within the Jewish Orthodox community in an
educational and religious setting, as recognized by the Internal
Revenue Service (IRS). These properties are located at 936 Broadway,
Woodmere, NY 11598.

This legislation would provide Madraigos, Inc. with an exemption from
real property taxes pursuant to Section 420-a of the Real Property
Tax Law with respect to the general tax for the 2011 assessment
roll and the school taxes for the 2010-2011 school tax roll.
In addition, it would eliminate part of the 2009-2010 school tax
roll, and part of the general tax for the 2010 assessment roll.
Unfortunately, the
organization could not file timely as it had acquired the property
after the filing date for the 2010 tax year. As a result, Madraigos,
Inc. has been liable for over a year's worth of property taxes
despite its not-for-profit status. The organization has filed the
application for exemption from real property in a timely manner, and
been approved for exemption on the 2011-2012 tax rolls.
The association does not have available funds to pay the
assessment of real property taxes for the year in question.
In order to preserve the community's organization for the use
by its residents, Madraigos, Inc. needs the requested relief
from real property taxes.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will
be calculated by the Nassau County Assessor's Office.

EFFECTIVE DATE:
This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4264--C
    Cal. No. 637

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 25, 2011
                               ___________

Introduced  by  Sen.  SKELOS -- 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
  -- again amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

AN  ACT  to  authorize  the  assessor  of the county of Nassau to accept
  applications for exemption from real property tax from Madraigos, Inc.
  for certain parcels of land located in the town of Hempstead

  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 Nassau is hereby authorized to accept from
Madraigos,  Inc.  applications  for  exemption  from real property taxes
pursuant to section 420-a of the real property tax law for the 2009-2010
assessment roll with regard to a portion of the 2009-2010  school  taxes
and  a  portion  of the 2010 general taxes, and the 2010-2011 assessment
roll with regard to the 2010-2011 school  taxes  and  the  2011  general
taxes,  and  the  2011-2012 assessment roll with regard to the 2011-2012
school taxes and the 2012  general  taxes,  for  the  parcels  owned  by
Madraigos,  Inc.  located  in the town of Hempstead at section 39, block
221, and section 39, block 221, lot 238.
  If accepted, the applications shall be reviewed as if  they  had  been
received on or before the taxable status date established for such roll.
  If  satisfied  that  such  organization would otherwise be entitled to
such exemption if such organization had filed applications for exemption
by the appropriate taxable status date, the assessor, upon  approval  of
the  Nassau  county  legislature, may grant exemptions from all taxation
beginning with the date of acquisition of the properties by such  organ-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09637-11-1

S. 4264--C                          2

ization  and  make  appropriate corrections to the subject roll. If such
exemptions are granted and such organization therefore shall  have  paid
any  tax  with  respect  to  the subject roll, the governing body or tax
department  may, in its sole discretion, provide for the refund of those
taxes paid and cancel taxes, fines, penalties,  interest  or  tax  liens
remaining unpaid.
  S 2. This act shall take effect immediately.

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