senate Bill S7007A

Signed by Governor

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in 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 by Governor
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actions

  • 20 / Apr / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 22 / May / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 22 / May / 2012
    • PRINT NUMBER 7007A
  • 06 / Jun / 2012
    • 1ST REPORT CAL.1124
  • 11 / Jun / 2012
    • 2ND REPORT CAL.
  • 12 / Jun / 2012
    • ADVANCED TO THIRD READING
  • 13 / Jun / 2012
    • PASSED SENATE
  • 13 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 13 / Jun / 2012
    • REFERRED TO WAYS AND MEANS
  • 14 / Jun / 2012
    • SUBSTITUTED FOR A9938A
  • 14 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.224
  • 14 / Jun / 2012
    • PASSED ASSEMBLY
  • 14 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Jul / 2012
    • DELIVERED TO GOVERNOR
  • 18 / Jul / 2012
    • SIGNED CHAP.240

Summary

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the town of Hempstead, county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A9938A
Versions:
S7007
S7007A
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S7007A

TITLE OF BILL:
An act to authorize the assessor of the county of Nassau to accept an
application for exemption from real property tax from Mesivta Atres
Yaakov for parcels of land located in the town of Hempstead

PURPOSE:
To authorize Mesivta Atres Yaakov to apply for a retroactive real prop-
erty tax exemption for parcels within Nassau County.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll will
include Mesivta Atres Yaakov for exemption.

JUSTIFICATION:
Mesivta Atres Yaakov is a not-for-profit tax exempt organization that
owns property located in the Village of Lawrence, NY. This property is
to be used as a school for religious and educational purposes. The prop-
erty is located at 389 and 393 Mulry Lane, Lawrence, NY 11559.

This legislation would provide the Mesivta Atres Yaakov with an
exemption from real property taxes pursuant to 420-a of the Real Proper-
ty Tax Law for the 2010-2011 assessment roll with respect to a portion
of the 2011 general taxes and the 2011-2012 assessment roll with respect
to the 2011-2012 school taxes and the 2012 general taxes. The transfer
of ownership took place after the tax exempt filing date, and as a
result was liable for approximately twelve months of property taxes
despite their not-for-profit status. Mesivta Artes Yaakov has filed a
timely application, got tax exemption, and has been approved, by the
Nassau County Assessor, for the 2012-2013 tax year. In order to preserve
the community's organization for the use by its residents, the Mesivta
Atres Yaakov 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
________________________________________________________________________

                                 7007--A

                            I N  S E N A T E

                             April 20, 2012
                               ___________

Introduced  by  Sen.  SKELOS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to authorize the assessor of the county of Nassau  to  accept  an
  application  for  exemption  from real property tax from Mesivta Atres
  Yaakov for 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
Mesivta  Atres  Yaakov  an  application for exemption from real property
taxes pursuant to section 420-a of the real property  tax  law  for  the
2010-2011  assessment roll with respect to a portion of the 2011 general
taxes and the 2011-2012 assessment roll with respect  to  the  2011-2012
school  taxes and the 2012 general taxes, for the parcels located in the
town of Hempstead at 389 and 393 Mulry Lane, Lawrence,  otherwise  known
as section 41, block 97, lots 1, 2, and 103.
  If  accepted,  the  application  shall  be  reviewed as if it had been
received on or before the  taxable  status  date  established  for  such
rolls.
  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  beginning  with  the  date of acquisition of the properties by
such organization and make appropriate corrections to the subject rolls.
If such exemption is granted and such organization therefore shall  have
paid  any  tax  with respect to the 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, 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.
                                                           LBD14955-06-2

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