senate Bill S7048B

Signed By Governor
2011-2012 Legislative Session

Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau

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Archive: Last Bill Status Via A9744 - 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.150
Jul 06, 2012 delivered to governor
Jun 19, 2012 returned to assembly
passed senate
3rd reading cal.835
substituted for s7048b
Jun 19, 2012 substituted by a9744b
Jun 11, 2012 amended on third reading 7048b
May 30, 2012 amended on third reading 7048a
May 22, 2012 advanced to third reading
May 21, 2012 2nd report cal.
May 16, 2012 1st report cal.835
Apr 25, 2012 referred to local government

Votes

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Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S7048 - Bill Details

See Assembly Version of this Bill:
A9744B
Law Section:
Real Property Taxation

S7048 - Bill Texts

view summary

Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.

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

                                  7048

                            I N  S E N A T E

                             April 25, 2012
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize the town of North Hempstead to file applications 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 any law to the
contrary, the assessor of the county of Nassau is hereby  authorized  to
accept  from the town of North Hempstead applications for exemption from
real property taxes pursuant to section 406 of the real property tax law
for the 2010-2011 assessment roll with respect to the pro-rata share  of
the  2010-2011  school  taxes and the pro-rata share of the 2011 general
taxes, and for  the  2011-2012  assessment  roll  with  respect  to  the
2011-2012  school  taxes  and  the 2012 general taxes, for the parcel of
real property owned by such town located in the town of North Hempstead,
known on the Nassau County Land and Tax Map as Section 5, Block  G.  Lot
554. If accepted, the applications shall be reviewed as if they had been
received  on  or  before  the  taxable  status date established for such
rolls.
  If satisfied that such  town  would  otherwise  be  entitled  to  such
exemption  if  such  town  had filed an application for exemption by the
appropriate taxable status date, the county assessor, upon  approval  by
the  Nassau  county  legislature,  may grant exemption from all taxation
beginning with the date of acquisition of the property by such town  and
make  appropriate  correction  to  the  subject  roll  or rolls. If such
exemption is granted and such town, therefore, shall have 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, 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.
                                                           LBD15123-01-2

S7048A - Bill Details

See Assembly Version of this Bill:
A9744B
Law Section:
Real Property Taxation

S7048A - Bill Texts

view summary

Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.

view sponsor memo
BILL NUMBER:S7048A

TITLE OF BILL:
An act
to authorize the town of North Hempstead to file applications for real
property tax exemptions with the county of Nassau

PURPOSE:
To allow the Town of North Hempstead, a municipal corporation, to file
retroactively for tax exemption for property which would have
received such exemption if a timely application had been filed before
the applicable Nassau County taxable status dates.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau (who is
also the assessor for the Town of North Hempstead) to accept from the
Town of North Hempstead an application for exemption for real
property taxes pursuant to Real Property Tax Law Section 406 for the
2011-2012 assessment roll with respect to the pro-rata share of the
2010-2011 school taxes and the pro-rata share of the 2011 general
taxes; and for the 2011-2012 assessment roll with respect to the
2011-2012 school taxes and the 2012 general taxes, for the parcel
located in the Town of North Hempstead and known as Section 5, Block
G, Lot 554 on the Nassau County Land and Tax Nap. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status date established for such roll, and any exemptions
shall be granted for the period of each respective tax year
commencing on and after September 2, 2011, the date of acquisition of
the property, and continuing to and including the end of each such
tax year.

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:
On September 2, 2011, the Town of North Hempstead, a municipal
corporation, acquired property in Port Washington, Town of North
Hempstead, Nassau County, New York, for municipal purposes.
Subsequent to acquiring title, the Town filed an application with the
Nassau County Assessor for tax exempt status for the property, and
such application has been granted commencing with the 2012-2013 tax
roll. However, on September 2, 2011, the date which the Town acquired
the subject property, was after the applicable taxable status date
for the Nassau County assessment roll for the County and general tax
year 2010-2011 and 2011-2012. The Town therefore could not file for
and obtain tax exempt status for its property for the tax years for
which assessment rolls already Had closed as of the date of
acquisition. Accordingly, the property does
not qualify for tax exempt status for taxes for the portions of those
tax years from September 2, 2011 continuing to the conclusion of each
of those respective tax years. This bill would permit the Town to
make applications to the assessor for real property tax exemption for
the portions of those respective tax years commencing with the


September 2, 2011 date of acquisition of the property for continuing
until the conclusion of those tax years.

Granting property tax exemption to this institution will be consistent
with New York State policy which grants mandatory exemptions pursuant
to Real Property Tax Law Section 420. Taxable status dates are
intended to fix the date on which property is valued for assessment
purposes, so that all properties are assessed as of the same date. If
an institution is properly exempt, its assessment would be academic,
as it would not be obligated to pay taxes. However, where an
otherwise exempt institution acquires title to property after the
taxable status date has passed and the assessment has been fixed, the
institution is unable to file e timely exemption application, and
therefore is required to nay property taxes which it would not
otherwise be required to pay. This legislation would permit the Town
of North Hempstead to seek retroactive exempt status for the portions
of those tax years for which assessments already were fixed as of the
September 2, 2011 acquisition date. None of the purposes of taxable
status dates are served by refusing -permission to apply for the
exemption under the circumstances. The Town has applied for, and
received, tax exempt status for this property commencing with the
2012-2013 County assessment roll.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
None to the state.

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
________________________________________________________________________

                                 7048--A
    Cal. No. 835

                            I N  S E N A T E

                             April 25, 2012
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading

AN ACT to authorize the town of North Hempstead to file applications 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  any  law  to  the
contrary,  the  assessor of the county of Nassau is hereby authorized to
accept from the town of North Hempstead applications for exemption  from
real property taxes pursuant to section 406 of the real property tax law
for  the 2010-2011 assessment roll with respect to the pro-rata share of
the 2010-2011 school taxes and the pro-rata share of  the  2011  general
taxes,  and  for  the 2011-2012 assessment roll with respect to the pro-
rata share of the 2011-2012 school taxes and the 2012 general taxes, for
the parcel of real property owned by such town located in  the  town  of
North  Hempstead, known on the Nassau County Land and Tax Map as Section
5, Block G. Lot 554. If accepted, the applications shall be reviewed  as
if  they  had  been received on or before the taxable status date estab-
lished for such rolls.
  If satisfied that such  town  would  otherwise  be  entitled  to  such
exemption  if  such  town  had filed an application for exemption by the
appropriate taxable status date, the county assessor, upon  approval  by
the  Nassau  county  legislature,  may grant exemption from all taxation
beginning with the date of acquisition of the property by such town  and
make  appropriate  correction  to  the  subject  roll  or rolls. If such
exemption is granted and such town, therefore, shall have 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, 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.
                                                           LBD15123-02-2

S7048B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A9744B
Law Section:
Real Property Taxation

S7048B (ACTIVE) - Bill Texts

view summary

Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.

view sponsor memo
BILL NUMBER:S7048B

TITLE OF BILL:
An act
to authorize the town of North Hempstead to file applications for real
property tax exemptions with the county of Nassau

PURPOSE:
To allow the Town of North Hempstead, a municipal corporation, to file
retroactively for tax exemption for property which would have
received such exemption if a timely application had been filed before
the applicable Nassau County taxable status dates.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau (who is
also the assessor for the Town of North Hempstead) to accept from the
Town of North Hempstead an application for exemption for real
property taxes pursuant to Real Property Tax Law Section 406 for the
2011-2012 assessment roll with respect to the pro-rata share of the
2010-2011 school taxes and the pro-rata share of the 2011 general
taxes; and for the 2011-2012 assessment roll with respect to the
2011-2012 school taxes and the 2012 general taxes, for the parcel
located in the Town of North Hempstead and known as Section 5, Block
G, Lot 554 on the Nassau County Land and Tax Nap. If accepted, the
application shall be reviewed as if it had been received on or before
the taxable status date established for such roll, and any exemptions
shall be granted for the period of each respective tax year
commencing on and after September 2, 2011, the date of acquisition of
the property, and continuing to and including the end of each such
tax year.

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:
On September 2, 2011, the Town of North Hempstead, a municipal
corporation, acquired property in Port Washington, Town of North
Hempstead, Nassau County, New York, for municipal purposes.
Subsequent to acquiring title, the Town filed an application with the
Nassau County Assessor for tax exempt status for the property, and
such application has been granted commencing with the 2012-2013 tax
roll. However, on September 2, 2011, the date which the Town acquired
the subject property, was after the applicable taxable status date
for the Nassau County assessment roll for the County and general tax
year 2010-2011 and 2011-2012. The Town therefore could not file for
and obtain tax exempt status for its property for the tax years for
which assessment rolls already had closed as of the date of
acquisition. Accordingly, the property does not qualify for tax
exempt status for taxes for the portions of those tax years from
September 2, 2011 continuing to the conclusion of each of those
respective tax years. This bill would permit the Town to make
applications to the assessor for real property tax exemption for the
portions of those respective tax years commencing with the September


2, 2011 date of acquisition of the property for continuing until the
conclusion of those tax years.

Granting property tax exemption to this institution will be consistent
with New York State policy which grants mandatory exemptions pursuant
to Real Property Tax Law Section 420. Taxable status dates are
intended to fix the date on which property is valued for assessment
purposes, so that all properties are assessed as of the same date. If
an institution is properly exempt, its assessment would be academic,
as it would not be obligated to pay taxes. However, where an
otherwise exempt institution acquires title to property after the
taxable status date has passed and the assessment has been fixed, the
institution is unable to file a timely exemption application, and
therefore is required to pay property taxes which it would not
otherwise be required to pay. This legislation would permit the Town
of North Hempstead to seek retroactive exempt status for the portions
of those tax years for which assessments already were fixed as of the
September 2, 2011 acquisition date. None of the purposes of taxable
status dates are served by refusing -permission to apply for the
exemption under the circumstances. The Town has applied for, and
received, tax exempt status for this property commencing with the
2012-2013 County assessment roll.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
None to the state.

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
________________________________________________________________________

                                 7048--B
    Cal. No. 835

                            I N  S E N A T E

                             April 25, 2012
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading -- again amended and
  ordered reprinted, retaining its place in the order of third reading

AN ACT to authorize the town of North Hempstead to file applications 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  any  law  to  the
contrary,  the  assessor of the county of Nassau is hereby authorized to
accept from the town of North Hempstead applications for exemption  from
real property taxes pursuant to section 406 of the real property tax law
for  the 2010-2011 assessment roll with respect to the pro-rata share of
the 2011 general taxes, and  for  the  2011-2012  assessment  roll  with
respect to the pro-rata share of the 2011-2012 school taxes and the 2012
general  taxes,  for  the  parcel  of  real  property owned by such town
located in the town of North Hempstead, known on the Nassau County  Land
and  Tax  Map  as Section 5, Block G. Lot 554. If accepted, the applica-
tions shall be reviewed as if they had been received on  or  before  the
taxable status date established for such rolls.
  If  satisfied  that  such  town  would  otherwise  be entitled to such
exemption if such town had filed an application  for  exemption  by  the
appropriate  taxable  status date, the county assessor, upon approval by
the Nassau county legislature, may grant  exemption  from  all  taxation
beginning  with the date of acquisition of the property by such town and
make appropriate correction to  the  subject  roll  or  rolls.  If  such
exemption  is  granted and such town, therefore, shall have 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, 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.
                                                           LBD15123-05-2

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