senate Bill S6744

Amended

Relates to property tax exemptions for certain parcels in the village of Roslyn

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Bill Status


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

  • 05 / Mar / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 18 / Mar / 2014
    • 1ST REPORT CAL.316
  • 19 / Mar / 2014
    • 2ND REPORT CAL.
  • 20 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 24 / Mar / 2014
    • AMENDED ON THIRD READING 6744A
  • 12 / May / 2014
    • SUBSTITUTED BY A9001

Summary

Relates to property tax exemptions for certain parcels in the village of Roslyn.

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Bill Details

Versions:
S6744
S6744A
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Laws Affected:
Amd §1, Chap 405 of 2013

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
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Sponsor Memo

BILL NUMBER:S6744

TITLE OF BILL: An act to amend chapter 405 of the laws of 2013,
authorizing the village of Roslyn to accept an application for an
exemption of property taxes for certain parcels in such village, in
relation to making certain technical amendments

PURPOSE:

To allow the Village of Roslyn, pursuant to § 406 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 1: makes technical amendments

Section 2: sets an immediate effective date

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:

The Village of Roslyn, acquired title to parcels of property with
intent of creating a municipal street/roadway. This bill is intended
to ameliorate any hardship that will be suffered by the Village of
Roslyn 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
________________________________________________________________________

                                  6744

                            I N  S E N A T E

                              March 5, 2014
                               ___________

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

AN ACT to amend chapter 405 of the laws of 2013, authorizing the village
  of Roslyn to accept an application for an exemption of property  taxes
  for  certain  parcels  in  such village, in relation to making certain
  technical amendments

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section 1 of chapter 405 of the laws of 2013, authorizing
the village of Roslyn to accept an application for an exemption of prop-
erty taxes for certain in parcels in such village, is amended to read 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 the Incorporated Village of Roslyn  an  application  for  an
exemption  from  real property taxes pursuant to section 406 of the real
property tax law for the [2012-2013] 2011-2012 assessment rolls from the
pro-rata portion of the [2012-2013] 2011-2012 school taxes  and  a  pro-
rata  share  of  the  [2013]  2012  general  taxes,  AND  FOR THE ENTIRE
2012-2013 ASSESSMENT ROLLS for the parcels located at [lots  1199-]  LOT
1200  of  block  106 of section 7 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
rolls. If satisfied that Incorporated Village of Roslyn 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
Incorporated Village of Roslyn and make appropriate correction of  these
subject  rolls.  If  such  exemption  is granted and if the Incorporated
Village of Roslyn shall have paid any tax with respect to  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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14262-01-4

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