senate Bill S7706A

Authorizes the assessor of the county of Nassau to accept from Family Life Worship Center Inc., an application for exemption from real property taxes

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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

  • 14 / Jun / 2012
    • REFERRED TO RULES
  • 18 / Jun / 2012
    • AMEND (T) AND RECOMMIT TO RULES
  • 18 / Jun / 2012
    • PRINT NUMBER 7706A
  • 19 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1346
  • 21 / Jun / 2012
    • SUBSTITUTED BY A10685A

Summary

Authorizes the assessor of the county of Nassau to accept from Family Life Worship Center Inc., an application for exemption from real property taxes.

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Bill Details

See Assembly Version of this Bill:
A10685A
Versions:
S7706
S7706A
Legislative Cycle:
2011-2012
Law Section:
Nassau County
Versions Introduced in 2011-2012 Legislative Cycle:
A10685, S7706, A10685, S7706

Sponsor Memo

BILL NUMBER:S7706A

TITLE OF BILL:
An act
in relation to authorizing the assessor of the county of Nassau to
accept from Family Life Worship Center Inc.
an application for
exemption from real property taxes

PURPOSE:
To allow Family Life Worship Center Inc., a not-for profit religious
organization pursuant to §420-a of the Real Property Tax Law, to file
retroactively for tax exemption for property which would have
received such exemption if a timely application had been filed before
the applicable Nassau County taxable status dates.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau to accept
from Family Life Worship Center Inc. an application for exemption for
real property taxes pursuant to Real Property Tax Law §406 for the
2009-2010 assessment roll with respect to the pro-rata share of the
2009-2010 school taxes and 2010 general taxes, and the 2010-2011
assessment rolls with respect to the pro-rata share of the 2010-2011
school taxes and 2011 general taxes for the parcel located in the
Village of Elmont and known as lot 5-10, block 551, section 32 on the
Nassau County Land and Tax Map. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status
date established for such roll, and any exemptions shall be granted
for the period of each respective tax year commencing on and after
the date of acquisition of the property, and continuing to and
including the end of each such tax year.

EXISTING LAW:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill chaptered authorizing an assessor to
accept a late application.

JUSTIFICATION:
Family Life Worship Center Inc., a not-far-profit religious
organization pursuant to §420-a of the Real Property Tax Law,
acquired title to a parcel of property located in the Village of
Elmont, Nassau County, at 1350 A Street, and would otherwise be
entitled to a tax exemption on such property if such corporation
filed an application for the exemption on or before the appropriate
taxable status date. This bill is intended to ameliorate any hardship
that will be suffered by Family Life Worship Cathedral if it is
required to pay the property taxes due as described above.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
None to the State.

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
________________________________________________________________________

    S. 7706--A                                           A. 10685--A

                      S E N A T E - A S S E M B L Y

                              June 14, 2012
                               ___________

IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Rules --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

IN  ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M. of
  A. Ra) -- read once and referred to the  Committee  on  Real  Property
  Taxation  --  committee discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT in relation to authorizing the assessor of the county  of  Nassau
  to  accept  from  Family  Life Worship Center Inc.  an application for
  exemption from real property taxes

  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 county of Nassau is hereby  authorized  to
accept  from  Family  Life  Worship  Center  Inc.    an  application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the 2009-2010  assessment  rolls  from  a  pro-rata
portion  of  the 2009-2010 school taxes and a pro-rata share of the 2010
general taxes and the 2010-2011 assessment rolls  with  respect  to  the
2010-2011  school  taxes  and  the  2011  general taxes, for the parcels
located at 1350 A Street, Elmont, New York 11003 also known as lots 5-10
of block 551 of section  32.  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 Family Life Worship Center
Inc.    would otherwise be entitled to such exemption if it had acquired
such property prior to the appropriate taxable status dates and filed an
application for exemption by the appropriate taxable  status  date,  the
assessor,  upon  approval  by  the  Nassau county legislature, may grant
exemption from taxation beginning with the date of  acquisition  of  the
property  by  Family  Life  Worship  Center  Inc.   and make appropriate
correction of these subject rolls. If such exemption is granted  and  if
Family Life Worship Center Inc.  shall have paid any tax with respect to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16233-04-2

S. 7706--A                          2                        A. 10685--A

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.

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