senate Bill S3054

Signed by Governor

Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of 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

  • 29 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 16 / Apr / 2013
    • 1ST REPORT CAL.328
  • 17 / Apr / 2013
    • 2ND REPORT CAL.
  • 22 / Apr / 2013
    • ADVANCED TO THIRD READING
  • 08 / May / 2013
    • PASSED SENATE
  • 08 / May / 2013
    • DELIVERED TO ASSEMBLY
  • 08 / May / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 10 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 10 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1235
  • 11 / Jun / 2014
    • PASSED SENATE
  • 11 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2014
    • REFERRED TO REAL PROPERTY TAXATION
  • 19 / Jun / 2014
    • SUBSTITUTED FOR A10020
  • 19 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.614
  • 19 / Jun / 2014
    • PASSED ASSEMBLY
  • 19 / Jun / 2014
    • RETURNED TO SENATE
  • 01 / Aug / 2014
    • DELIVERED TO GOVERNOR
  • 07 / Aug / 2014
    • SIGNED CHAP.218

Summary

Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of the county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A10020
Versions:
S3054
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Cycle:
S6701

Sponsor Memo

BILL NUMBER:S3054

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 the Academy Charter School for a certain parcel of land located
in the town of Hempstead

PURPOSE: To authorize the Academy Charter School to file an
application for a real property tax exemption for a portion of the
2010-2011 assessment roll, and the 2011-2012 assessment roll.

SUMMARY OF PROVISIONS:

Section 1 allows the Academy Charter School to file a retroactive
application for real property tax assessment for a portion of the
2010- 2011 tax assessment roll, and for the 2011-2012 assessment roll.

Section 2 provides the act take effect immediately.

JUSTIFICATION: The Academy Charter School purchased property located
at 117 N. Franklin Street, Hempstead, on March 30, 2011. The property
was purchased for educational purposes, but due to the timing of the
closing, its tax exempt status did not become effective until January
18, 2012. Accordingly, this bill allows the organization to
retroactively submit an application for a partial exemption for the
2010-2011 assessment roll, and an exemption for the 2011-2012
assessment roll.

LEGISLATIVE HISTORY: 2012: S.6701

FISCAL IMPLICATIONS: None.

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
________________________________________________________________________

                                  3054

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 29, 2013
                               ___________

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 the assessor of the county of Nassau  to  accept  an
  application  for  exemption  from  real  property tax from the Academy
  Charter School for a certain parcel 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
the Academy Charter School an application for exemption from real  prop-
erty  taxes pursuant to section 420-a of the real property tax law for a
portion of the 2010-2011 assessment roll and  the  2011-2012  assessment
roll,  for  the  parcel  located  in  the town of Hempstead at 117 North
Franklin Street, Hempstead, otherwise known as: section 34,  block  291,
lot 88.
  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  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  depart-
ment  may, in its sole discretion, provide for the refund of those taxes
paid and cancel any 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.
                                                           LBD08374-01-3

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