senate Bill S6831

Signed by Governor

Authorizes Buckley Country Day School to file an application for exemption from real property taxes for a certain parcel of land located in the village of North Hills, 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

  • 17 / Mar / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 29 / Apr / 2014
    • 1ST REPORT CAL.450
  • 30 / Apr / 2014
    • 2ND REPORT CAL.
  • 05 / May / 2014
    • ADVANCED TO THIRD READING
  • 16 / Jun / 2014
    • PASSED SENATE
  • 16 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 18 / Jun / 2014
    • SUBSTITUTED FOR A8993
  • 18 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.360
  • 18 / Jun / 2014
    • PASSED ASSEMBLY
  • 18 / Jun / 2014
    • RETURNED TO SENATE
  • 01 / Aug / 2014
    • DELIVERED TO GOVERNOR
  • 07 / Aug / 2014
    • SIGNED CHAP.231

Summary

Authorizes Buckley Country Day School to file an application for exemption from real property taxes for a certain parcel of land located in the village of North Hills, county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A8993
Versions:
S6831
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S6831

TITLE OF BILL: An act to authorize Buckley Country Day School to file
an application for exemption from real property taxes for a certain
parcel of land located in the village of North Hills, county of Nassau

PURPOSE:

To authorize the assessor of the county of Nassau to accept from the
Buckley Country Day School applications for exemptions from real
property taxes for the 2013-2014 assessment roll with respect to the
2014 general taxes and part of the 2013-2014 school taxes and for the
2012-2013 assessment roll with respect to part of the 2013, general
taxes.

SUMMARY OF PROVISIONS:

Section one authorizes the assessor of the county of Nassau to accept
from the Buckley Country Day School applications for exemptions from
real property taxes for the 2013-2014 assessment roll with respect to
the 2014 general taxes and part of the 2013-2014 school taxes and for
the 2012-2013 assessment roll with respect to part of the 2013 general
taxes for the parcel owned by such not-for-profit corporation at 20
I.U. Willets Road, village of North Hills, 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 or assessor
may, in its sole discretion, provide for the refund of those taxes
paid and cancel those taxes, fines, penalties, liens, or interest
remaining unpaid. Section two is the effective date.

JUSTIFICATION:

The Buckley Country Day School took ownership of this property on
November 11th, 2013. The property was purchased for educational
purposes, but due to the timing of the sale and closing, the entity
missed the taxable status deadline. 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
________________________________________________________________________

                                  6831

                            I N  S E N A T E

                             March 17, 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 authorize Buckley Country Day School to  file  an  application
  for  exemption  from  real property taxes for a certain parcel of land
  located in the village of North Hills, 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  Buckley  Country  Day  School applications for exemptions from real
property taxes pursuant to section 420-a of the real  property  tax  law
for the 2013-2014 assessment roll with respect to the 2014 general taxes
and  part of the 2013-2014 school taxes and for the 2012-2013 assessment
roll with respect to part of the 2013 general taxes for the parcel owned
by such not-for-profit corporation  which is located at 20 I.U.  Willets
Road, village of North Hills, town of North Hempstead, county of Nassau,
otherwise  known as Nassau county tax map section 8, block A, lot 01730.
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 exemptions  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.
                                                           LBD14157-03-4

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