senate Bill S4295A

Signed by Governor

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

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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

  • 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.

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Bill Details

See Assembly Version of this Bill:
A6373A
Versions:
S4295
S4295A
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4295A

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--A
    Cal. No. 494

                       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  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading, passed by Senate and delivered  to
  the  Assembly, recalled, vote reconsidered, restored to third reading,
  amended and ordered reprinted, retaining its place  in  the  order  of
  third reading

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, lot 9.  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.
                                                           LBD09425-04-3

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