senate Bill S7320

Signed by Governor Amended

Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with 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

  • 02 / May / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 23 / May / 2012
    • 1ST REPORT CAL.916
  • 30 / May / 2012
    • AMENDED 7320A
  • 30 / May / 2012
    • 2ND REPORT CAL.
  • 31 / May / 2012
    • ADVANCED TO THIRD READING
  • 06 / Jun / 2012
    • PASSED SENATE
  • 06 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 06 / Jun / 2012
    • REFERRED TO REAL PROPERTY TAXATION
  • 18 / Jun / 2012
    • SUBSTITUTED FOR A10174A
  • 18 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.325
  • 18 / Jun / 2012
    • PASSED ASSEMBLY
  • 18 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Jul / 2012
    • DELIVERED TO GOVERNOR
  • 18 / Jul / 2012
    • SIGNED CHAP.247

Summary

Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with the county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A10174
Versions:
S7320
S7320A
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Votes

8
0
8
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S7320

TITLE OF BILL:
An act
to authorize Monica's Manor, Inc. to file a retroactive application for
real property tax exemption with the county of Nassau

PURPOSE:
Authorize Monica's Manor, Inc. to file a retroactive application for a
real property tax exemption with the county.

SUMMARY OF PROVISIONS:
Section one authorizes 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
Monica's Manor, Inc.

Section two provides that the act shall take effect immediately.

JUSTIFICATION:
Monica's Manor, Inc. is a not-for-profit tax exempt organization that
owns and operates three transitional-group homes in Nassau County.
Their first property, purchased in 2005, has timely enjoyed a real
property tax exemption. Its' second property, also enjoys a real
property tax exemption. Monica's Manor was unable to file an
exemption for tax years 2010/11 and 2011/12 for its third property,
the subject of this bill, as this property was purchased subsequent
to the filing deadlines, and the organization has been liable for
taxes since its closing on July 27, 2011.
The bill intends to undo the financial hardship of the not-for-profit
corporation having to pay real property tax they would not otherwise
have to pay if they had been permitted to file an application.
Monica's Manor, Inc. has filed a timely application for a tax
exemption with the Nassau County Department of Assessment for the
2012/13 tax year.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

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

                                  7320

                            I N  S E N A T E

                               May 2, 2012
                               ___________

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

AN ACT to authorize Monica's Manor, Inc. to file a retroactive  applica-
  tion for real property tax exemption with the county of Nassau

  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
Monica's Manor, Inc. an application for  exemption  from  real  property
taxes  pursuant  to  section  420-a of the real property tax law for the
2010-2011 and 2011-2012 assessment rolls with respect to the second half
of the 2010-2011 school taxes, the 2011-2012 school  taxes,  the  second
half  of  the  2011  general  taxes,  and the 2012 general taxes for the
parcel of land acquired by Monica's Manor, Inc. on July 27, 2011 located
in the town of Hempstead at 1300 Commodore Road, Uniondale also known as
and by section 50, block 333-01, lot 5 on the land and tax map of Nassau
county. If accepted, such 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  by the Nassau county legislature, may grant exemption from all
taxation beginning with the date of acquisition of the property  by  the
organization  and  make appropriate corrections to the subject rolls. If
exemption is granted and such organization therefore shall have paid any
tax with respect to the subject rolls, the governing  body  or  the  tax
department  may, in its sole discretion, provide for the refund of those
taxes paid; cancel taxes, fines, penalties or interest remaining unpaid;
and reimburse tax lien holders.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15654-01-2

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