Senate Bill S6831

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

                                  6831

                            I N  S E N A T E

                            February 11, 2010
                               ___________

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

AN ACT to authorize the assessor of the county of Nassau  to  accept  an
  application for exemption from real property taxes from the YES Commu-
  nity  Counseling  Center  for  a certain parcel of land located in the
  town of Hempstead

  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  YES  Community Counseling Center an application exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  assessment  rolls  as to which January 2, 2009 was the taxable
status date with respect to the general tax for the 2010 assessment roll
and the school tax for the 2009-2010 school tax  roll,  for  the  parcel
acquired  by  the YES Community Counseling Center located in the town of
Hempstead at 152 Center Lane, Levittown, otherwise known as section  51,
block  121,  lot 0036. 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: (i) acquired title to the proper-
ty for which it seeks an exemption subsequent to the taxable status date
established for such roll and prior to the taxable status date  for  the
next  ensuing  assessment  roll  and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval of the Nassau county legislature, may grant exemption from  all
taxation  beginning with the date of acquisition of the property by such
organization and make appropriate correction to  the  subject  roll.  If
such  exemption  is  granted  and such organization therefore shall have
paid any tax with respect to the subject roll, the governing body or tax
department may, in its sole discretion, provide for the refund of  those
taxes  paid  and  cancel  taxes, fines, penalties, interest or tax liens
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.
                                                           LBD15699-01-0