senate Bill S7442A

Signed By Governor
2011-2012 Legislative Session

Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption

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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.249
Jul 06, 2012 delivered to governor
Jun 18, 2012 returned to senate
passed assembly
ordered to third reading rules cal.247
substituted for a10236a
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.1132
May 30, 2012 print number 7442a
amend and recommit to local government
May 17, 2012 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S7442 - Bill Details

See Assembly Version of this Bill:
A10236A
Law Section:
Real Property Taxation

S7442 - Bill Texts

view summary

Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.

view sponsor memo
BILL NUMBER:S7442

TITLE OF BILL:
An act
to authorize the Hebrew Academy of Five Towns and Rockaway to
retroactively apply for a real property tax exemption for certain
property in the village of Lawrence, county of Nassau

PURPOSE:
This bill authorizes the Hebrew Academy of the Five Towns and Rockaway
to retroactively apply for a real property tax exemption.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll
will include the Hebrew Academy of the Five Towns and Rockaway for
exemption.

JUSTIFICATION:
The Hebrew Academy of the Five Towns and Rockaway is a not-for-profit
organization that owns property in Lawrence, NY. This property is
located at 371 Central Avenue, Lawrence, NY 11559 for the use as a
school.

This legislation would Hebrew Academy of the Five Towns and Rockaway
with an exemption from real property taxes pursuant to 420-a of the
Real Property Tax Law for the 2011-2012 tax year.
The transfer of the property to the Hebrew Academy of the Five
Towns and Rockaway occurred after the filing deadline for exempt
status. Had the Hebrew Academy of the Five Towns and Rockaway filed
for an application by the appropriate date, then it would have been
entitled to such an exemption. In order to continue to provide the
educational and religious services to the community, the Hebrew
Academy of the Five Towns and Rockaway 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
________________________________________________________________________

                                  7442

                            I N  S E N A T E

                              May 17, 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 Hebrew Academy of Five  Towns  and  Rockaway  to
  retroactively  apply  for  a  real  property tax exemption for certain
  property in the village of Lawrence, 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
the  Hebrew  Academy  of  Five  Towns  and  Rockaway, an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the 2011-2012  assessment  rolls,  for  the  parcel
owned  by  such  not-for-profit  entity  which is located at 371 Central
Avenue, in the village of Lawrence, county of Nassau, otherwise known as
Nassau county section 41, block 48, lot 535. 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 rolls.
  If  satisfied that such not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor, upon approval by  the  Nassau  county  legislature,  may  make
appropriate  correction  to  the  subject  rolls.  If such exemptions is
granted and such organization, therefore, shall have paid any  tax  with
respect  to  the  subject  rolls,  the  applicable governing body or tax
department may, in its sole discretion, provide for the refund of  those
taxes  paid and cancel those taxes, fines, penalties, liens, 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.
                                                           LBD15852-02-2

S7442A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10236A
Law Section:
Real Property Taxation

S7442A (ACTIVE) - Bill Texts

view summary

Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.

view sponsor memo
BILL NUMBER:S7442A

TITLE OF BILL:
An act to authorize the Hebrew Academy of Five Towns and Rockaway to
retroactively apply for a real property tax exemption for certain prop-
erty in the village of Lawrence, county of Nassau

PURPOSE:
This bill authorizes the Hebrew Academy of the Five Towns and Rockaway
to retroactively apply for a real property tax exemption.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll will
include the Hebrew Academy of the Five Towns and Rockaway for exemption.

JUSTIFICATION:
The Hebrew Academy of the Five Towns and Rockaway is a not-for-profit
organization that owns property in Lawrence, NY. This property is
located at 371 Central Avenue, Lawrence, NY 11559 for the use as a
school.

This legislation would allow Hebrew Academy of the Five Towns and Rocka-
way an exemption from real property taxes pursuant to 420-a of the Real
Property Tax Law for the 2011-2012 tax year. The transfer of the proper-
ty to the Hebrew Academy of the Five Towns and Rockaway occurred after
the filing deadline for exempt status. Had the Hebrew Academy of the
Five Towns and Rockaway filed for an application by the appropriate
date, then it would have been entitled to such an exemption. In order to
continue to provide the educational and religious services to the commu-
nity, the Hebrew Academy of the Five Towns and Rockaway 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
________________________________________________________________________

                                 7442--A

                            I N  S E N A T E

                              May 17, 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 Hebrew Academy of Five  Towns  and  Rockaway  to
  retroactively  apply  for  a  real  property tax exemption for certain
  property in the village of Lawrence, 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
the  Hebrew  Academy  of  Five  Towns  and  Rockaway, an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the pro rata  share  of  the  2011-2012  assessment
roll,  for  the  parcel  owned  by  such  not-for-profit entity which is
located at 371 Central Avenue, in the village  of  Lawrence,  county  of
Nassau,  otherwise known as Nassau county section 41, block 48, lot 535.
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 not-for-profit organization would otherwise  be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor,  upon  approval  by  the  Nassau  county legislature, may make
appropriate correction to the  subject  rolls.  If  such  exemptions  is
granted  and  such organization, therefore, shall have paid any tax with
respect to the subject rolls,  the  applicable  governing  body  or  tax
department  may, in its sole discretion, provide for the refund of those
taxes paid and cancel those taxes, fines, penalties, liens, 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.
                                                           LBD15852-04-2

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