senate Bill S4192

Signed by Governor

Authorizes the Nicholas Center for Autism LTD to file an application for exemption from real property taxes for 2012 and 2013

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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

  • 13 / Mar / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 19 / Mar / 2013
    • 1ST REPORT CAL.242
  • 20 / Mar / 2013
    • 2ND REPORT CAL.
  • 21 / Mar / 2013
    • ADVANCED TO THIRD READING
  • 24 / Apr / 2013
    • PASSED SENATE
  • 24 / Apr / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Apr / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 19 / Jun / 2013
    • SUBSTITUTED FOR A6090
  • 19 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.427
  • 19 / Jun / 2013
    • PASSED ASSEMBLY
  • 19 / Jun / 2013
    • RETURNED TO SENATE
  • 01 / Nov / 2013
    • DELIVERED TO GOVERNOR
  • 13 / Nov / 2013
    • SIGNED CHAP.501

Summary

Authorizes the Nicholas Center for Autism LTD to file an application for exemption from real property taxes for a certain parcel of land located in Port Washington, county of Nassau for 2011-2012 and 2012-2013.

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Bill Details

See Assembly Version of this Bill:
A6090
Versions:
S4192
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4192

TITLE OF BILL: An act to authorize Nicholas Center for Autism LTD to
file an application for exemption from real property taxes for a
certain parcel of land located in Port Washington, Town of North
Hempstead, county of Nassau

PURPOSE:To authorize the assessor of the county of Nassau to accept
from the Nicholas Center for Autism LTD applications for exemptions
from real property taxes for the 2011-2012 and 2012-2013 assessment
rolls with respect to the 2012 and 2013 general taxes and the
2011-2012 and 2012-2013 school taxes.

SUMMARY OF PROVISIONS:

Section one authorizes the assessor of the county of Nassau to accept
from the Nicholas Center for Autism LTD, a not-for-profit
organization, applications for exemptions from the real property taxes
for the parcel owned by such entity at 416 Main Street, Port
Washington, town of North Hempstead, county of Nassau. If accepted,
the applications shall be reviewed as if they had been received on or
before the taxable status date established for such rolls. The Nassau
County Legislature may, in its sole discretion, provide for the refund
of those taxes paid by the Nicholas Center for Autism LTD and cancel
those taxes, fines, penalties, liens or interest remaining unpaid.

Section two is the effective date.

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

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
________________________________________________________________________

                                  4192

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 13, 2013
                               ___________

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

AN ACT to authorize Nicholas Center for Autism LTD to file  an  applica-
  tion  for  exemption  from real property taxes for a certain parcel of
  land located in Port Washington, Town of North  Hempstead,  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
the Nicholas Center for Autism LTD applications for exemptions from real
property taxes pursuant to section 420-a of the real  property  tax  law
for the 2011-2012 assessment roll with respect to the 2012 general taxes
and  the  2011-2012  school  taxes and for the 2012-2013 assessment roll
with respect to the 2013 general taxes and the  2012-2013  school  taxes
for the parcel owned by such not-for-profit corporation which is located
at  416 Main Street, Port Washington, town of North Hempstead, county of
Nassau, otherwise known as Nassau county tax map section  5,  block  45,
lot  2.  If  accepted, the applications shall be reviewed as if they had
been received on or before the taxable status date established for  such
rolls.
  If  satisfied that such not-for-profit organization would otherwise be
entitled to such exemptions  if  such  not-for-profit  organization  had
filed  applications  for  exemption  by  the  appropriate taxable status
dates, the assessor, upon approval by the Nassau county legislature, may
make appropriate correction to the subject rolls. If such exemptions are
granted and such organization, therefore, shall have paid any taxes with
respect to the subject rolls,  the  applicable  governing  body  or  tax
department  may, in its sole discretion, provide for the refund of those
taxes paid and cancel those taxes, fines, penalties, liens, or  interest
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.
                                                           LBD09406-02-3

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