senate Bill S5107

2011-2012 Legislative Session

Authorizes Vaishnav Temple of New York to file an application for exemption from real property taxes for certain land

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
May 03, 2011 referred to local government

S5107 - Bill Details

See Assembly Version of this Bill:
A7382
Current Committee:
Law Section:
Real Property Taxation
Versions Introduced in 2009-2010 Legislative Session:
S716, A1366

S5107 - Bill Texts

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Authorizes Vaishnav Temple of New York to file an application for exemption from real property taxes for certain land in the village of New Hyde Park.

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BILL NUMBER:S5107

TITLE OF BILL:
An act
to authorize Vaishnav Temple of New York to file an application for
exemption from real property taxes for a certain parcel of land located
in the village of New Hyde Park, county of Nassau

PURPOSE:
To allow Vaishnav Temple of New York the opportunity to apply for
retroactive tax exemption.

SUMMARY OF PROVISIONS:
Section one authorizes the Assessors of the village of New Hyde park
and the County of Nassau to accept from Vaishnav Temple of New York,
a not-for-profit organization, an application for exemption from real
property taxes for the parcel owned by such entity at 100 Lakeville
Road in New Hyde Park. If accepted, the application shall be reviewed
as if it had been received on or before the taxable status date
established for such roll. The Village of New Hyde Park Board of
Trustees and the Nassau County Legislature have the sale discretion
to provide for the refund of those taxes paid by the Vaishnav Temple
,and cancel taxes, fines, penalties, liens or interest remaining
unpaid.

Section two is the effective date.

EXISTING LAW:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill chaptered authorizing an assessor to
accept a late application.

JUSTIFICATION:
The Vaishnav Temple would have been entitled to the property tax
exemption if it had filed the application for the exemption by the
appropriate status date. Since the Vaishnav Temple had purchased the
property from a religious nonprofit organization, the taxable status
of the property did not change.

LEGISLATIVE HISTORY:
S.716/A.1366 (2009-2010) - Passed Senate; Referred to Real Property
Taxation;
S.6522/A.9508 (2007-2008) - Referred to Local Government; Referred to
Real Property Taxation

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately.

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

    S. 5107                                                  A. 7382

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               May 3, 2011
                               ___________

IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY -- Introduced by M. of A. SCHIMEL -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to authorize Vaishnav Temple of New York to file  an  application
  for  exemption  from  real property taxes for a certain parcel of land
  located in the village of New Hyde Park, 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  assessors  of  the  village  of  New Hyde Park and of the county of
Nassau, are hereby authorized to accept  from  Vaishnav  Temple  of  New
York,  a  not-for-profit organization, an application for exemption from
real property taxes pursuant to section 420-a of the real  property  tax
law  for  the  2005-2006  assessment  roll, for the parcel owned by such
organization located in the village of New Hyde Park  at  100  Lakeville
Road,  New Hyde Park, located at section 8, block 50, lots 356-359, 360-
362 and 395. 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 not-for-profit corporation acquired title to
such property for which it seeks exemption  subsequent  to  the  taxable
status  date  established  for such roll and prior to the taxable status
date for the next ensuing roll and would otherwise be entitled  to  such
exemption  if  the  organization  had  filed  an  application  for  such
exemption by the appropriate taxable status date, the assessors  of  the
village  of New Hyde Park and the county of Nassau, upon approval by the
village of New Hyde Park board of trustees and the county legislature of
such county, shall grant exemption from taxation  with  respect  to  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10560-01-1

S. 5107                             2                            A. 7382

subject roll and make appropriate correction to the subject roll. If the
exemption is granted and such not-for-profit corporation shall have paid
any  tax  with  regard to the subject roll, the village of New Hyde Park
board  of  trustees  and the county legislature of Nassau county may, in
its sole discretion, provide for the refund  of  those  taxes  paid  and
cancel taxes, fines, penalties, liens or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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