NY State Senate Bill 2011-S7047

Senate Bill S7047

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

download bill text pdf

Archive: Last Bill Status Via A9745 - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 18, 2012	signed chap.151
Jul 06, 2012	delivered to governor
Jun 19, 2012	returned to assembly passed senate 3rd reading cal.834 substituted for s7047b
Jun 19, 2012	substituted by a9745b
Jun 11, 2012	amended on third reading 7047b
May 30, 2012	amended on third reading 7047a
May 22, 2012	advanced to third reading
May 21, 2012	2nd report cal.
May 16, 2012	1st report cal.834
Apr 25, 2012	referred to local government

Votes

- Jun 19, 2012 - Floor Vote
  A9745
  
  58
  
  Aye
  
  1
  
  Nay
  
  0
  
  Absent
  
  3
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 19, 2012
      
      aye (58)
      
      Adams
      
      Addabbo Jr.
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Storobin
      
      Valesky
      
      Young
      
      Zeldin
      
      nay (1)
      
      Larkin
      
      excused (3)
      
      Alesi
      
      Espaillat
      
      Huntley
  May 16, 2012 - Local Government Committee Vote
  S7047
  
  8
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 16, 2012
      
      aye (8)
      
      Ball
      
      Klein
      
      Little
      
      Martins
      
      McDonald
      
      Oppenheimer
      
      Ritchie
      
      Stewart-Cousins

Bill Amendments

Original

B (Active)

2011-S7047 - Details

Law Section:: Real Property Taxation

2011-S7047 - Summary

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

2011-S7047 - Bill Text download pdf

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

                                  7047

                            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 84, Lots
42 and 129. 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.
                                                           LBD15125-01-2

2011-S7047A - Details

Law Section:: Real Property Taxation

2011-S7047A - Summary

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

2011-S7047A - Sponsor Memo

                                BILL NUMBER:S7047A

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
84, Lots 42 and 129 on the Nassau County Land and Tax Map. 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 July 21, 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 July 21, 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 July 21, 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 July 21, 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 three respective tax years commencing
with the July 21, 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
July 21, 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.

2011-S7047A - Bill Text download pdf

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

                                 7047--A
    Cal. No. 834

                            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 84, Lots 42 and 129. 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.

                                                           LBD15125-02-2

2011-S7047B (ACTIVE) - Details

Law Section:: Real Property Taxation

2011-S7047B (ACTIVE) - Summary

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

2011-S7047B (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7047B

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
84, Lots 42 and 129 on the Nassau County Land and Tax Map. 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 July 21, 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 July 21, 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 July 21, 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 July 21, 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 three respective tax years
commencing with the July 21, 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
July 21, 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.

2011-S7047B (ACTIVE) - Bill Text download pdf

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

                                 7047--B
    Cal. No. 834

                            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 84, Lots 42 and 129. 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.

                                                           LBD15125-05-2

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Senate Bill S7047

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Sponsored By

Jack M. Martins

Archive: Last Bill Status Via A9745 - Signed by Governor

Bill Amendments

2011-S7047 - Details

2011-S7047 - Summary

2011-S7047 - Bill Text download pdf

2011-S7047A - Details

2011-S7047A - Summary

2011-S7047A - Sponsor Memo

2011-S7047A - Bill Text download pdf

2011-S7047B (ACTIVE) - Details

2011-S7047B (ACTIVE) - Summary

2011-S7047B (ACTIVE) - Sponsor Memo

2011-S7047B (ACTIVE) - Bill Text download pdf

Comments