senate Bill S7809

Signed by Governor

Authorizes The Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc. to file an application for retroactive tax exempt status

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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

  • 11 / Jun / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 19 / Jun / 2014
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 19 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1625
  • 19 / Jun / 2014
    • PASSED SENATE
  • 19 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 19 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 19 / Jun / 2014
    • SUBSTITUTED FOR A10088
  • 19 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.575
  • 19 / Jun / 2014
    • PASSED ASSEMBLY
  • 19 / Jun / 2014
    • RETURNED TO SENATE
  • 01 / Aug / 2014
    • DELIVERED TO GOVERNOR
  • 07 / Aug / 2014
    • SIGNED CHAP.245

Summary

Authorizes The Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc. to file an application for retroactive tax exempt status.

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Bill Details

See Assembly Version of this Bill:
A10088
Versions:
S7809
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S7809

TITLE OF BILL: An act authorizing the Long Island Gay, Lesbian,
Bisexual and Transgender Health and Human Services Network, Inc., to
file an application for retroactive tax exempt status

PURPOSE:

To grant the town assessor for the town of Brookhaven the authority to
exempt the Long Island Gay, Lesbian, Bisexual and Transgender Health
and Human Services Network, Inc. from liability for payment of real
property taxes due on the 2013-2014 assessment roll.

SUMMARY OF PROVISIONS:

Section One authorizes the assessor of the town of Brookhaven to
accept an application from the Long Island Gay, Lesbian, Bisexual and
Transgender Health and Human Services Network, Inc., for exemption
from real property taxes pursuant to Section 462 of the real property
law for the assessment roll as completed in 2013-2014. Upon
satisfaction that the organization, would have otherwise been entitled
to exemption, had the property been used by an officiating clergyman
for residential purposes, and had said application been filed in a
timely manner, the assessor may grant this exemption from all taxation
with respect to the 2013-2014 roll. If the exemption is granted, the
organization may be refunded any taxes paid and cancel any taxes,
fines, penalties and interest remaining unpaid.

Section Two is the effective date.

JUSTIFICATION:

The Long Island Gay, Lesbian, Bisexual and Transgender Health and
Human Services Network, Inc., is a not for profit, occupying a
building located at 7 Crossway Blvd., Patchogue, NY 11772. The
organization purchased this property on April 8, 2014, missing the
taxable status by which an application for exemption from real
properties must be filed. This legislation would allow the
organization the ability to file a late application for forgiveness
from property taxes due on the 2013-2014 roll.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPACT:

None to the state.

EFFECTIVE DATE:

Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7809

                            I N  S E N A T E

                              June 11, 2014
                               ___________

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

AN ACT authorizing the Long Island Gay, Lesbian, Bisexual and  Transgen-
  der  Health  and  Human Services Network, Inc., to file an application
  for retroactive tax exempt status

  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 town of Brookhaven is hereby authorized to accept
from the Long Island Gay, Lesbian, Bisexual and Transgender  Health  and
Human  Services  Network,  Inc.,  an application for exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  2013-2014  assessment  roll,  for  the parcel conveyed to such
organization, with such parcel being located in the town  of  Brookhaven
at  7  Crossway  Blvd., Patchogue, NY 11772, otherwise known as: Suffolk
County Tax Map  Number  0200-973.00-01.00-007.019.    If  accepted,  the
application  shall  be  reviewed as if it had been received on or before
the taxable status date established for such roll.
  If satisfied that such organization would  otherwise  be  entitled  to
such  exemption  if  such  organization  had  filed  an  application for
exemption by the appropriate taxable status date, the  assessor  of  the
town  of  Brookhaven,  upon approval by the town board of such town, may
grant exemption from all taxation beginning on the date of  the  convey-
ance  of  such parcel to such organization on the effective date of this
act and cancel taxes, fines, penalties, and interest  remaining  unpaid,
and  repay  any taxes, fines, penalties and interest paid by such organ-
ization and make appropriate correction of the subject roll.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15484-01-4

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