senate Bill S6422

Signed By Governor
2011-2012 Legislative Session

Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Morgan Center

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Archive: Last Bill Status - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 18, 2012 signed chap.213
Jul 06, 2012 delivered to governor
Jun 14, 2012 returned to senate
passed assembly
ordered to third reading rules cal.213
substituted for a9769
Mar 07, 2012 referred to real property taxation
delivered to assembly
passed senate
Mar 05, 2012 advanced to third reading
Mar 01, 2012 2nd report cal.
Feb 29, 2012 1st report cal.232
Feb 07, 2012 referred to local government

Votes

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Feb 29, 2012 - Local Government committee Vote

S6422
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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Local Government Committee Vote: Feb 29, 2012

excused (1)

S6422 - Bill Details

See Assembly Version of this Bill:
A9769
Law Section:
Real Property Taxation

S6422 - Bill Texts

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Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Morgan Center.

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BILL NUMBER:S6422

TITLE OF BILL:
An act
to authorize
the assessor of the town of Islip to accept an application for
exemption from real property taxes from
the Morgan Center
for a certain parcel of land

PURPOSE:
To authorize the Islip Town Assessor to accept an application for a
real property tax exemption for a certain parcel owned by The Morgan
Center.

SUMMARY OF PROVISIONS:
This bill would authorize the assessor of the town of Islip to accept
an application from The Morgan Center for exemption from real
property taxes pursuant to §420-a of the Real Property Tax Law for
the 2010-2011 assessment roll. If satisfied that The Morgan Center
would otherwise have been entitled to said exemption, the assessor is
authorized to grant same, and cancel all remaining unpaid taxes. It
would also allow the assessor of the Town of Islip, with the approval
of the Town Board, to provide for the refund of any taxes that may
have been paid by The Morgan Center.

JUSTIFICATION:
The Morgan Center is a nonprofit organization dedicated to providing
preschool age children who are undergoing treatment for cancer the
opportunity to interact and socialize in a safe environment that
stimulates cognitive and social development. The Morgan Center
purchased office space at 111 Carleton Avenue, Suite 2, Islip
Terrace, New York on December 30, 2010. As a 501(c)3 not-for-profit
corporation, The Morgan Center is entitled to exemption from real
property taxes pursuant to §420-a of the Real Property Tax Law and
has applied, and been approved, for this exemption going forward.
However, because this purchase was made after the closing of the
2010-2011 tax rolls, there were taxes due in the amount of
$42,437.30, which the Morgan Center has already paid. This
legislation is necessary to allow the Town of Islip to accept a
retroactive application from the Morgan Center and refund the
aforementioned taxes.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None to State. The Town of Islip would refund $42,437.30 that has
already been paid.

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
________________________________________________________________________

                                  6422

                            I N  S E N A T E

                            February 7, 2012
                               ___________

Introduced  by  Sen. JOHNSON -- 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  town  of  Islip  to  accept  an
  application  for  exemption  from  real property taxes from the Morgan
  Center for a certain parcel of land

  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 any law to the
contrary, the assessor of the town of  Islip  is  hereby  authorized  to
accept  from  the  Morgan Center, an application for exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  assessment  roll for the 2010-2011 assessable tax year for the
parcel conveyed to such center on December 30, 2010, located in the town
of Islip at 111 Carleton Avenue, Islip Terrace, also known  as  district
500,  section  296, block 04.00, lot 002.000.  If accepted, the applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that the Morgan Center, (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the taxable  status  dates
established  for such roll and prior to the taxable status dates for the
next ensuing assessment roll and (ii) would  otherwise  be  entitled  to
such  exemption  if  it  had  filed  an application for exemption by the
appropriate taxable status date, the assessor, upon approval by the town
board of Islip, may grant exemption from  taxation  beginning  with  the
date  of  acquisition  of  the  property  by the Morgan Center, and make
appropriate correction of this subject roll. If such exemption is grant-
ed and if the Morgan Center shall have paid any tax with respect to such
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 or interest 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.
                                                           LBD14419-01-2

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