S T A T E O F N E W Y O R K
________________________________________________________________________
8311
2011-2012 Regular Sessions
I N A S S E M B L Y
June 13, 2011
___________
Introduced by M. of A. HOOPER -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize Monica's Manor, Inc. to file retroactive applica-
tions for real property tax exemptions with the 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
Monica's Manor, Inc. an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law for the
2008-2009, 2009-2010 and 2010-2011 assessment rolls with respect to the
2008-2009, 2009-2010 and 2010-2011 school tax years; and for the 2009,
2010 and 2011 assessment rolls with respect to the 2009, 2010 and 2011
general tax years for the parcel of land acquired by Monica's Manor,
Inc. on January 18, 2008 located in the town of Hempstead at 223 Laclede
Avenue, Uniondale also known as and by section 50, block 43, lot 143 on
the land and tax map of Nassau county. If accepted, such application
shall be reviewed as if it had been received on or before the taxable
status date established for such rolls.
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, upon
approval by the Nassau county legislature, may grant exemption from all
taxation beginning with the date of acquisition of the property by the
organization and make appropriate corrections to the subject rolls. If
exemption is granted and such organization therefore shall have paid any
tax with respect to the subject rolls, the governing body or the tax
department may, in its sole discretion, provide for the refund of those
taxes paid; cancel taxes, fines, penalties or interest remaining unpaid;
and reimburse tax lien holders.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10733-03-1
A. 8311 2
S 2. Notwithstanding any other provision of law to the contrary, the
assessor of the county of Nassau is hereby authorized to accept from
Monica's Manor, Inc. an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law for the
2010-2011 and 2011-2012 assessment rolls with respect to the 2010-2011
and 2011-2012 school tax years; and for the 2011 and 2012 assessment
rolls with respect to the 2011 and 2012 general tax years for the parcel
of land acquired by Monica's Manor, Inc. located in the town of Hemp-
stead at 1300 Commodore Road, Uniondale also known as and by section 50,
block 33301, lot 5 on the land and tax map of Nassau county. If
accepted, such application shall be reviewed as if it had been received
on or before the taxable status date established for such rolls.
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, upon
approval by the Nassau county legislature, may grant exemption from all
taxation beginning with the date of acquisition of the property by the
organization and make appropriate corrections to the subject rolls. If
exemption is granted and such organization therefore shall have paid any
tax with respect to the subject rolls, the governing body or the tax
department may, in its sole discretion, provide for the refund of those
taxes paid; cancel taxes, fines, penalties or interest remaining unpaid;
and reimburse tax lien holders.
S 3. This act shall take effect immediately.