senate Bill S6611

Signed by Governor

Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Alzheimer's Association

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Sponsor

Bill Status


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

  • 02 / Mar / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 14 / Mar / 2012
    • 1ST REPORT CAL.362
  • 15 / Mar / 2012
    • 2ND REPORT CAL.
  • 19 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 20 / Mar / 2012
    • PASSED SENATE
  • 20 / Mar / 2012
    • DELIVERED TO ASSEMBLY
  • 20 / Mar / 2012
    • REFERRED TO REAL PROPERTY TAXATION
  • 14 / Jun / 2012
    • SUBSTITUTED FOR A9933
  • 14 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.222
  • 14 / Jun / 2012
    • PASSED ASSEMBLY
  • 14 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Jul / 2012
    • DELIVERED TO GOVERNOR
  • 18 / Jul / 2012
    • SIGNED CHAP.224

Summary

Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc.

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Bill Details

See Assembly Version of this Bill:
A9933
Versions:
S6611
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S6611

TITLE OF BILL:
An act to authorize the assessor of the town of Islip to accept an
application for exemption from real property taxes from the
Alzheimer's Disease & Related Disorders Association Long Island
Chapter Inc. for a certain parcel of land

PURPOSE:
To authorize the Islip Town Assessor to accept an application for a
real property tax exemption for a certain parcel owned by the
Alzheimer's Disease & Related Disorders Association Long Island
Chapter, Inc.

SUMMARY OF PROVISIONS:
This bill would authorize the assessor of the town of Islip to accept
an application from Alzheimer's Disease & Related Disorders
Association Long Island Chapter, Inc. for exemption from real property
taxes pursuant to §420-a of the Real Property Tax Law for the
2010-2011 and 2011-12 assessment roll. If satisfied that Alzheimer's
Disease & Related Disorders Association Long Island Chapter, Inc.
would otherwise have been entitled to said exemption, the assessor is
authorized to grant same, and cancel all remaining unpaid taxes. It
would also allow the assessor of the Town of Islip, with the approval
of the Town Board, to provide for the refund of any taxes that may
have been paid by Alzheimer's Disease & Related Disorders Association
Long Island Chapter, Inc.

JUSTIFICATION:
The Alzheimer's Disease & Related Disorders Association Long Island
Chapter, Inc. is a nonprofit organization whose mission is to
eliminate Alzheimer's disease through the advancement of research, to
provide and enhance care and support for all affected, and to reduce
the risk of dementia through the promotion of brain health. The
Association purchased property at 41-45 Park Avenue, Bay Shore, New
York on June 20, 2011. As a 501 (c)3 not-for-profit corporation, the
Alzheimer's Disease & Related Disorders Association Long Island
Chapter, Inc. is entitled to exemption from real property taxes
pursuant to §420-a of the Real Property Tax Law and has applied, and
been approved, for this exemption going forward. However, because this
purchase was made after the closing of the 2010-2011 tax rolls, there
were taxes due in the amount of $15,693, which the Association has
already paid. What's more, the Association has never owned property
before and was unaware that they needed to apply for the exemption in
the 2011-12 tax year. This legislation is necessary to allow the Town
of Islip to accept a retroactive application from the Alzheimer's
Disease & Related Disorders Association Long Island Chapter, Inc. and
refund the aforementioned taxes.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None to State. The Town of Islip would refund $33,981.86 that has
already been paid and further waive $18,288.85 that is not yet due.


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
________________________________________________________________________

                                  6611

                            I N  S E N A T E

                              March 2, 2012
                               ___________

Introduced  by  Sen. JOHNSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize the assessor of the  town  of  Islip  to  accept  an
  application   for   exemption   from  real  property  taxes  from  the
  Alzheimer's Disease & Related Disorders Association Long Island  Chap-
  ter Inc.  for a certain parcel of land

  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  any  law  to  the
contrary,  the  assessor  of  the  town of Islip is hereby authorized to
accept from the Alzheimer's Disease & Related Disorders Association Long
Island Chapter Inc., an application for  exemption  from  real  property
taxes  pursuant  to  section  420-a of the real property tax law for the
assessment rolls for the 2010-2011 and 2011-2012  assessable  tax  years
for  the  parcel conveyed to such organization on June 20, 2011, located
in the town of Islip at 41-45 Park Avenue,  Bay  Shore,  also  known  as
district  500,  section 393, block 02.00, lot 091.001.  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 the Alzheimer's Disease & Related Disorders Associ-
ation Long Island Chapter Inc., (i) acquired title to the  property  for
which  it  seeks exemption subsequent to the taxable status dates estab-
lished for such rolls and prior to the taxable status dates for the next
ensuing assessment roll and (ii) would otherwise  be  entitled  to  such
exemption  if it had filed an application for exemption by the appropri-
ate taxable status date, the assessor, upon approval by the  town  board
of  Islip,  may grant exemption from taxation beginning with the date of
acquisition of the property by the Alzheimer's Disease & Related  Disor-
ders   Association  Long  Island  Chapter  Inc.,  and  make  appropriate
correction of the subject rolls.  If such exemption is  granted  and  if
the  Alzheimer's  Disease  &  Related  Disorders Association Long Island
Chapter Inc.   shall have paid any tax  with  respect  to  such  subject
rolls, the governing body or tax department may, in its sole discretion,
provide  for  the  refund  of  those taxes paid and cancel taxes, fines,
penalties or interest 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.
                                                           LBD14904-01-2

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