senate Bill S4893B

Authorizes the American Legion Post ;.lbs;958 to submit an application for real property tax exemption to the assessor of the county of Nassau

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Sponsor

Bill Status


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

  • 28 / Apr / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • 1ST REPORT CAL.644
  • 16 / May / 2011
    • 2ND REPORT CAL.
  • 17 / May / 2011
    • ADVANCED TO THIRD READING
  • 06 / Jun / 2011
    • AMENDED ON THIRD READING 4893A
  • 13 / Jun / 2011
    • AMENDED ON THIRD READING 4893B
  • 16 / Jun / 2011
    • PASSED SENATE
  • 16 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 16 / May / 2012
    • 1ST REPORT CAL.824
  • 21 / May / 2012
    • 2ND REPORT CAL.
  • 22 / May / 2012
    • ADVANCED TO THIRD READING
  • 23 / May / 2012
    • PASSED SENATE
  • 23 / May / 2012
    • DELIVERED TO ASSEMBLY
  • 23 / May / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Authorizes the American Legion Post No. 958 to submit an application for real property tax exemption to the assessor of the county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A8043B
Versions:
S4893
S4893A
S4893B
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4893B

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept an
application for exemption from real property tax for the American Legion
Post
958 for a certain parcel of land located in the town of
Hempstead

PURPOSE:
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 American Legion East Rockaway Post
958.

SUMMARY OF PROVISIONS:
Section 1. The assessor of Nassau County is
authorized to accept from the American Legion Post 958 an application
for exemption from real property taxes pursuant to section 420-b of
the real property tax law and if satisfied the organization shall be
entitled to such exemption.

JUSTIFICATION:
American Legion East Rockaway Post
958 is a
not-for-profit entity that owns properties in East Rockaway, NY. This
property is used for the Post's hall and are used to facilitate
numerous charitable events for many different organizations, and as a
meeting location for the members of the American Legion Post
958.
This property is located at 71 Main Street, East Rockaway, NY 11518.
This legislation would provide American Legion East Rockaway Post
958 with an exemption from real property taxes pursuant to 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, American Legion East Rockaway Post
958 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
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, American Legion East
Rockaway Post
958 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
________________________________________________________________________

                                 4893--B
    Cal. No. 644

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 28, 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

AN  ACT  to  authorize the assessor of the county of Nassau to accept an
  application for exemption from real  property  tax  for  the  American
  Legion  Post  #958 for a certain parcel 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
the  American  Legion  Post  #958 an application for exemption from real
property taxes pursuant to section 452 of the real property tax law  for
the 2010-2011 assessment roll with respect to the 2010-2011 school taxes
and  the 2011 general taxes, for the parcel located in the town of Hemp-
stead at 71 Main Street, East Rockaway, otherwise known as: section  42,
block 95, lot 5.
  If  accepted,  the  application  shall  be  reviewed as if it 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  an  application for
exemption by the appropriate taxable status  date,  the  assessor,  upon
approval  of the Nassau county legislature, may grant exemption from all
taxation and make appropriate corrections to the subject roll.  If  such
exemption is granted and such organization therefore shall have paid any
tax  with respect to the subject roll, the governing body or tax depart-
ment may, in its sole discretion, provide for the refund of those  taxes
paid  and  cancel  any  taxes,  fines,  penalties, interest or tax liens
remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11125-09-1

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