S T A T E O F N E W Y O R K
________________________________________________________________________
6980
2009-2010 Regular Sessions
I N A S S E M B L Y
March 18, 2009
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Introduced by M. of A. SALADINO -- read once and referred to the Commit-
tee on Real Property Taxation
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 Oyster Bay
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, 2003 was the taxable
status date with respect to the pro rata share of the general tax for
the 2003 assessment roll, the general tax for the 2004 assessment roll,
and the school taxes for the 2003-2004 and 2004-2005 school tax rolls,
for the parcel acquired by the YES Community Counseling Center on Decem-
ber 31, 2003 located in the town of Oyster Bay at 75 Grand Avenue,
Massapequa, otherwise known as section 52, block 203, lots 45 and 47. 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07865-01-9
A. 6980 2
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.