senate Bill S6744A

Signed By Governor
2013-2014 Legislative Session

Relates to property tax exemptions for certain parcels in the village of Roslyn

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Archive: Last Bill Status Via A9001 - 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
Sep 23, 2014 signed chap.369
Sep 11, 2014 delivered to governor
May 12, 2014 returned to assembly
passed senate
3rd reading cal.316
substituted for s6744a
May 12, 2014 substituted by a9001
Mar 24, 2014 amended on third reading 6744a
Mar 20, 2014 advanced to third reading
Mar 19, 2014 2nd report cal.
Mar 18, 2014 1st report cal.316
Mar 05, 2014 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S6744 - Bill Details

See Assembly Version of this Bill:
A9001
Law Section:
Real Property Taxation
Laws Affected:
Amd §1, Chap 405 of 2013

S6744 - Bill Texts

view summary

Relates to property tax exemptions for certain parcels in the village of Roslyn.

view sponsor memo
BILL NUMBER:S6744

TITLE OF BILL: An act to amend chapter 405 of the laws of 2013,
authorizing the village of Roslyn to accept an application for an
exemption of property taxes for certain parcels in such village, in
relation to making certain technical amendments

PURPOSE:

To allow the Village of Roslyn, pursuant to § 406 of the Real Property
Tax Law, 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 1: makes technical amendments

Section 2: sets an immediate effective date

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:

The Village of Roslyn, acquired title to parcels of property with
intent of creating a municipal street/roadway. This bill is intended
to ameliorate any hardship that will be suffered by the Village of
Roslyn if it is required to pay the property taxes due as described
above.

LEGISLATIVE HISTORY:

This is a new bill.

FISCAL IMPLICATIONS:

None to the State.

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
________________________________________________________________________

                                  6744

                            I N  S E N A T E

                              March 5, 2014
                               ___________

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

AN ACT to amend chapter 405 of the laws of 2013, authorizing the village
  of Roslyn to accept an application for an exemption of property  taxes
  for  certain  parcels  in  such village, in relation to making certain
  technical amendments

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section 1 of chapter 405 of the laws of 2013, authorizing
the village of Roslyn to accept an application for an exemption of prop-
erty taxes for certain in parcels in such village, is amended to read 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 Incorporated Village of Roslyn  an  application  for  an
exemption  from  real property taxes pursuant to section 406 of the real
property tax law for the [2012-2013] 2011-2012 assessment rolls from the
pro-rata portion of the [2012-2013] 2011-2012 school taxes  and  a  pro-
rata  share  of  the  [2013]  2012  general  taxes,  AND  FOR THE ENTIRE
2012-2013 ASSESSMENT ROLLS for the parcels located at [lots  1199-]  LOT
1200  of  block  106 of section 7 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
rolls. If satisfied that Incorporated Village of Roslyn would  otherwise
be  entitled to such exemption if it had acquired such property prior to
the appropriate taxable  status  dates  and  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval by the Nassau county  legislature,  may  grant  exemption  from
taxation  beginning  with  the  date  of  acquisition of the property by
Incorporated Village of Roslyn and make appropriate correction of  these
subject  rolls.  If  such  exemption  is granted and if the Incorporated
Village of Roslyn shall have paid any tax with respect to  such  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 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.
                                                           LBD14262-01-4

S6744A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A9001
Law Section:
Real Property Taxation
Laws Affected:
Amd §1, Chap 405 of 2013

S6744A (ACTIVE) - Bill Texts

view summary

Relates to property tax exemptions for certain parcels in the village of Roslyn.

view sponsor memo
BILL NUMBER:S6744A

TITLE OF BILL: An act to amend chapter 405 of the laws of 2013,
authorizing the village of Roslyn to accept an application for an
exemption of property taxes for certain parcels in such village, in
relation to making certain technical amendments

PURPOSE:

To allow the Village of Roslyn, pursuant to § 406 of the Real Property
Tax Law, 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 1: makes technical amendments

Section 2: sets an immediate effective date

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:

The Village of Roslyn, acquired title to parcels of property with
intent of creating a municipal street/roadway. This bill is intended
to amelio- rate any hardship that will be suffered by the Village of
Roslyn if it is required to pay the property taxes due as described
above.

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
________________________________________________________________________

                                 6744--A
    Cal. No. 316

                            I N  S E N A T E

                              March 5, 2014
                               ___________

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 amend chapter 405 of the laws of 2013, authorizing the village
  of  Roslyn to accept an application for an exemption of property taxes
  for certain parcels in such village, in  relation  to  making  certain
  technical amendments

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1 of chapter 405 of the laws of  2013,  authorizing
the village of Roslyn to accept an application for an exemption of prop-
erty  taxes  for  certain parcels in such village, is amended to read 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 Incorporated Village of Roslyn  an  application  for  an
exemption  from  real property taxes pursuant to section 406 of the real
property tax law for the [2012-2013] 2011-2012 assessment rolls from the
pro-rata portion of the [2012-2013] 2011-2012 school taxes  and  a  pro-
rata  share  of  the  [2013]  2012  general  taxes,  AND  FOR THE ENTIRE
2012-2013 ASSESSMENT ROLLS for the parcels located at [lots  1199-]  LOT
1200  of  block  106 of section 7 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
rolls. If satisfied that Incorporated Village of Roslyn would  otherwise
be  entitled to such exemption if it had acquired such property prior to
the appropriate taxable  status  dates  and  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval by the Nassau county  legislature,  may  grant  exemption  from
taxation  beginning  with  the  date  of  acquisition of the property by
Incorporated Village of Roslyn and make appropriate correction of  these
subject  rolls.  If  such  exemption  is granted and if the Incorporated

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14262-04-4

S. 6744--A                          2

Village of Roslyn shall have paid any tax with respect to  such  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 or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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