senate Bill S7008A

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
  • 21 / May / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 21 / May / 2012
    • PRINT NUMBER 7008A
  • 06 / Jun / 2012
    • 1ST REPORT CAL.1125
  • 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 A9937A
  • 14 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.223
  • 14 / Jun / 2012
    • PASSED ASSEMBLY
  • 14 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Jul / 2012
    • DELIVERED TO GOVERNOR
  • 18 / Jul / 2012
    • SIGNED CHAP.241

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:
A9937A
Versions:
S7008
S7008A
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S7008A

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
property 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
property is located at 131 Washington Ave and 347 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
Property Tax Law for the 2009-2010 assessment roll with respect to a
portion of the 2010 general taxes and the 2010-2011 assessment roll
with respect to the 2010-2011 school taxes and the 2011 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
Atres Yaakov has filed a timely application, got tax exemption, and
has been approved, by the Nassau County Assessor, for the 2011/2012
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
________________________________________________________________________

                                 7008--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
2009-2010  assessment roll with respect to a portion of the 2010 general
taxes and the 2010-2011 assessment roll with respect  to  the  2010-2011
school  taxes  and the 2011 general taxes for the parcels located in the
town of Hempstead at  347  Mulry  Lane,  Lawrence,  otherwise  known  as
section 41, block 97, lot 225.
  If  accepted,  the  application  shall  be  reviewed as if it had been
received on or before the taxable  status  dates  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.
                                                           LBD14953-05-2

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