senate Bill S7320A

Signed By Governor
2011-2012 Legislative Session

Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with 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.247
Jul 06, 2012 delivered to governor
Jun 18, 2012 returned to senate
passed assembly
ordered to third reading rules cal.325
substituted for a10174a
Jun 06, 2012 referred to real property taxation
delivered to assembly
passed senate
May 31, 2012 advanced to third reading
May 30, 2012 2nd report cal.
amended 7320a
May 23, 2012 1st report cal.916
May 02, 2012 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S7320 - Bill Details

See Assembly Version of this Bill:
A10174A
Law Section:
Real Property Taxation

S7320 - Bill Texts

view summary

Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with the county of Nassau.

view sponsor memo
BILL NUMBER:S7320

TITLE OF BILL:
An act
to authorize Monica's Manor, Inc. to file a retroactive application for
real property tax exemption with the county of Nassau

PURPOSE:
Authorize Monica's Manor, Inc. to file a retroactive application for a
real property tax exemption with the county.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau to accept
an application for exemption from real property taxes pursuant to
Section 420-a of the Real Property Tax Law for certain taxes owed by
Monica's Manor, Inc.

Section two provides that the act shall take effect immediately.

JUSTIFICATION:
Monica's Manor, Inc. is a not-for-profit tax exempt organization that
owns and operates three transitional-group homes in Nassau County.
Their first property, purchased in 2005, has timely enjoyed a real
property tax exemption. Its' second property, also enjoys a real
property tax exemption. Monica's Manor was unable to file an
exemption for tax years 2010/11 and 2011/12 for its third property,
the subject of this bill, as this property was purchased subsequent
to the filing deadlines, and the organization has been liable for
taxes since its closing on July 27, 2011.
The bill intends to undo the financial hardship of the not-for-profit
corporation having to pay real property tax they would not otherwise
have to pay if they had been permitted to file an application.
Monica's Manor, Inc. has filed a timely application for a tax
exemption with the Nassau County Department of Assessment for the
2012/13 tax year.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

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

                                  7320

                            I N  S E N A T E

                               May 2, 2012
                               ___________

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

AN ACT to authorize Monica's Manor, Inc. to file a retroactive  applica-
  tion for real property tax exemption 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
2010-2011 and 2011-2012 assessment rolls with respect to the second half
of the 2010-2011 school taxes, the 2011-2012 school  taxes,  the  second
half  of  the  2011  general  taxes,  and the 2012 general taxes for the
parcel of land acquired by Monica's Manor, Inc. on July 27, 2011 located
in the town of Hempstead at 1300 Commodore Road, Uniondale also known as
and by section 50, block 333-01, 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 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15654-01-2

S7320A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10174A
Law Section:
Real Property Taxation

S7320A (ACTIVE) - Bill Texts

view summary

Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with the county of Nassau.

view sponsor memo
BILL NUMBER:S7320A

TITLE OF BILL:
An act to authorize Monica's Manor, Inc. to file a retroactive applica-
tion for real property tax exemption with the county of Nassau

PURPOSE:
Authorize Monica's Manor, Inc. to file a retroactive application for a
real property tax exemption with the county.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau to accept an
application for exemption from real property taxes pursuant to Section
420-a of the Real Property Tax Law for certain taxes owed by Monica's
Manor, Inc.

Section two provides that the act shall take effect immediately.

JUSTIFICATION:
Monica's Manor, Inc. is a not-for-profit tax exempt organization that
owns and operates three transitional-group homes in Nassau County.
Their first property, purchased in 2005, has timely enjoyed a real prop-
erty tax exemption. Its second property also enjoys a real property tax
exemption. Monica's Manor was unable to file an exemption for the
2010/11 and 2011/12 tax years on its third property, the subject of this
bill, as this property was purchased subsequent to the filing deadlines,
and the organization has been liable for taxes since its closing on
January 24, 2011. The bill intends to undo the financial hardship of the
not-for-profit corporation having to pay real property tax they would
not otherwise have to pay if they had been permitted to file an applica-
tion. Monica's Manor, Inc. has filed a timely application for a tax
exemption with the Nassau County Department of Assessment for the
2012/13 tax year.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

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

                                 7320--A
    Cal. No. 916

                            I N  S E N A T E

                               May 2, 2012
                               ___________

Introduced  by  Sen.  HANNON -- 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 report,
  amended on first report,  ordered  to  a  second  report,  and  to  be
  reprinted  as  amended,  retaining  its  place  in the order of second
  report

AN ACT to authorize Monica's Manor, Inc. to file a retroactive  applica-
  tion for real property tax exemption 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
2010-2011 and 2011-2012 assessment rolls with respect  to  the  pro-rata
share  of  the  2010-2011 school taxes, the 2011-2012 school taxes, with
respect to the pro-rata share of the 2011 general taxes,  and  the  2012
general taxes for the parcel of land acquired by Monica's Manor, Inc. on
January  24,  2011  located  in  the town of Hempstead at 1300 Commodore
Road, Uniondale also known as and by section 50, block 333-01, 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 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15654-02-2

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