senate Bill S4295

Signed by Governor Amended

Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption

download pdf

Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
view actions

actions

  • 19 / Mar / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 30 / Apr / 2013
    • 1ST REPORT CAL.494
  • 01 / May / 2013
    • 2ND REPORT CAL.
  • 06 / May / 2013
    • ADVANCED TO THIRD READING
  • 08 / May / 2013
    • PASSED SENATE
  • 08 / May / 2013
    • DELIVERED TO ASSEMBLY
  • 08 / May / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 12 / Jun / 2013
    • RECALLED FROM ASSEMBLY
  • 12 / Jun / 2013
    • RETURNED TO SENATE
  • 12 / Jun / 2013
    • VOTE RECONSIDERED - RESTORED TO THIRD READING
  • 12 / Jun / 2013
    • AMENDED ON THIRD READING 4295A
  • 18 / Jun / 2013
    • REPASSED SENATE
  • 18 / Jun / 2013
    • RETURNED TO ASSEMBLY
  • 18 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 19 / Jun / 2013
    • SUBSTITUTED FOR A6373A
  • 19 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.431
  • 19 / Jun / 2013
    • PASSED ASSEMBLY
  • 19 / Jun / 2013
    • RETURNED TO SENATE
  • 09 / Oct / 2013
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2013
    • SIGNED CHAP.399

Summary

Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption.

do you support this bill?

Bill Details

Versions:
S4295
S4295A
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4295

TITLE OF BILL: An act to authorize Temple Israel to retroactively
apply for a real property tax exemption for certain property in the
village of Lawrence, county of Nassau

PURPOSE:

Authorizes Temple Israel in the village of Lawrence, in the county of
Nassau, to apply for a retroactive real property tax exemption.

SUMMARY OF PROVISIONS:

Section 420-a of the real property tax law for the assessment roll
will include Temple Israel for exemption.

JUSTIFICATION:

Temple Israel is a not-for-profit tax exempt organization that owns
property located in the Village of Lawrence, NY. This property is used
as a place of worship as well as other religious observances. The
property is located 140 Central Ave., Lawrence, NY 11559.

This legislation would provide the Temple Israel with an exemption
from real property taxes pursuant to 420-a of the Real Property Tax
Law for the 2012 assessment roll and for the 2011-2012 school taxes.
Temple Israel has filed a timely application for tax exemption, and it
has been approved, by the Nassau County Assessor. In order to preserve
the community's organization for the use by its residents, Temple
Israel 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
________________________________________________________________________

                                  4295

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 19, 2013
                               ___________

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

AN ACT to authorize Temple Israel to  retroactively  apply  for  a  real
  property  tax  exemption  for  certain  property  in  the  village  of
  Lawrence, 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
Temple  Israel,  an  application  for exemption from real property taxes
pursuant to section 420-a of the real property  tax  law  for  the  2012
assessment roll, and for the 2011-2012 school taxes for the parcel owned
by such not-for-profit entity which is located at 140 Central Avenue, in
the  village  of  Lawrence,  county of Nassau, otherwise known as Nassau
county section 40, block 91, lots 10, 14, 15,  16,  113  and  114.    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 not-for-profit organization would otherwise  be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor,  upon  approval  by  the  Nassau  county legislature, may make
appropriate correction to the subject rolls. If such exemption is grant-
ed and such organization,  therefore,  shall  have  paid  any  tax  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.
                                                           LBD09425-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.