senate Bill S7007A

Signed By Governor
2011-2012 Legislative Session

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the county of Nassau

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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.240
Jul 06, 2012 delivered to governor
Jun 14, 2012 returned to senate
passed assembly
ordered to third reading rules cal.224
substituted for a9938a
Jun 13, 2012 referred to ways and means
delivered to assembly
passed senate
Jun 12, 2012 advanced to third reading
Jun 11, 2012 2nd report cal.
Jun 06, 2012 1st report cal.1124
May 22, 2012 print number 7007a
amend and recommit to local government
Apr 20, 2012 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S7007 - Bill Details

See Assembly Version of this Bill:
A9938A
Law Section:
Real Property Taxation

S7007 - Bill Texts

view summary

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the town of Hempstead, county of Nassau.

view sponsor memo
BILL NUMBER:S7007

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept an
application
for exemption from real property tax from
Mesivta Atres Yaakov
for parcels of land located in the town of Hempstead

PURPOSE:
To authorize Mesivta Atres Yaakov to apply for a retroactive real
property tax exemption for parcels within Nassau County.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll
will include Mesivta Atres Yaakov for exemption.

JUSTIFICATION:
Mesivta Atres Yaakov is a not-for-profit tax exempt organization that
owns property located in the Village of Lawrence, NY. This property
is to be used as a school for religious and educational purposes. The
property is located at 389 and 397 Mulry Lane, Lawrence, NY 11559.

This legislation would provide the Mesivta Atres Yaakov with an
exemption from real property taxes pursuant to 420-a of the Real
Property Tax Law with respect to a portion of the general tax for the
2011 assessment roll and for the general tax for the 2012 assessment
roll, and the school taxes for a portion of the 2011-2012 assessment
roll. The transfer of ownership took place after the tax exempt
filing date, and as a result was liable for approximately twelve
months of property taxes despite their not-for-profit status. Mesivta
Artes Yaakov has filed a timely application got tax exemption, and
has been approved, by the Nassau County Assessor, for the 2012/2013
tax year. In order to preserve the community's organization for the
use by its residents, the Mesivta Atres Yaakov needs the requested
relief from real property taxes.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will be calculated by the
Nassau County Assessor's Office.

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
________________________________________________________________________

                                  7007

                            I N  S E N A T E

                             April 20, 2012
                               ___________

Introduced  by  Sen.  SKELOS -- 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 tax from Mesivta Atres
  Yaakov for parcels 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
Mesivta  Atres  Yaakov  an  application for exemption from real property
taxes pursuant to section 420-a  of  the  real  property  tax  law  with
respect  to  a  portion of the general tax for the 2011 assessment roll,
the general tax for the 2012 assessment roll, and the school  taxes  for
the  2011-2012  assessment  roll, for the parcels located in the town of
Hempstead at 389 and  393  Mulry  Lane,  Lawrence,  otherwise  known  as
section 41, block 97, lots 1, 2, and 103.
  If  accepted,  the  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 of the Nassau county legislature, may grant exemption from  all
taxation  beginning  with  the  date of acquisition of the properties by
such organization and make appropriate corrections to the subject rolls.
If such exemption is granted and such organization therefore shall  have
paid  any  tax  with respect to the subject rolls, 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.
                                                           LBD14955-03-2

S7007A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A9938A
Law Section:
Real Property Taxation

S7007A (ACTIVE) - Bill Texts

view summary

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the town of Hempstead, county of Nassau.

view sponsor memo
BILL NUMBER:S7007A

TITLE OF BILL:
An act to authorize the assessor of the county of Nassau to accept an
application for exemption from real property tax from Mesivta Atres
Yaakov for parcels of land located in the town of Hempstead

PURPOSE:
To authorize Mesivta Atres Yaakov to apply for a retroactive real prop-
erty tax exemption for parcels within Nassau County.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll will
include Mesivta Atres Yaakov for exemption.

JUSTIFICATION:
Mesivta Atres Yaakov is a not-for-profit tax exempt organization that
owns property located in the Village of Lawrence, NY. This property is
to be used as a school for religious and educational purposes. The prop-
erty is located at 389 and 393 Mulry Lane, Lawrence, NY 11559.

This legislation would provide the Mesivta Atres Yaakov with an
exemption from real property taxes pursuant to 420-a of the Real Proper-
ty Tax Law for the 2010-2011 assessment roll with respect to a portion
of the 2011 general taxes and the 2011-2012 assessment roll with respect
to the 2011-2012 school taxes and the 2012 general taxes. The transfer
of ownership took place after the tax exempt filing date, and as a
result was liable for approximately twelve months of property taxes
despite their not-for-profit status. Mesivta Artes Yaakov has filed a
timely application, got tax exemption, and has been approved, by the
Nassau County Assessor, for the 2012-2013 tax year. In order to preserve
the community's organization for the use by its residents, the Mesivta
Atres Yaakov needs the requested relief from real property taxes.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will be calculated by the
Nassau County Assessor's Office.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 7007--A

                            I N  S E N A T E

                             April 20, 2012
                               ___________

Introduced  by  Sen.  SKELOS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to authorize the assessor of the county of Nassau  to  accept  an
  application  for  exemption  from real property tax from Mesivta Atres
  Yaakov for parcels 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
Mesivta  Atres  Yaakov  an  application for exemption from real property
taxes pursuant to section 420-a of the real property  tax  law  for  the
2010-2011  assessment roll with respect to a portion of the 2011 general
taxes and the 2011-2012 assessment roll with respect  to  the  2011-2012
school  taxes and the 2012 general taxes, for the parcels located in the
town of Hempstead at 389 and 393 Mulry Lane, Lawrence,  otherwise  known
as section 41, block 97, lots 1, 2, and 103.
  If  accepted,  the  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 of the Nassau county legislature, may grant exemption from  all
taxation  beginning  with  the  date of acquisition of the properties by
such organization and make appropriate corrections to the subject rolls.
If such exemption is granted and such organization therefore shall  have
paid  any  tax  with respect to the subject rolls, 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.
                                                           LBD14955-06-2

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