senate Bill S7685

2013-2014 Legislative Session

Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption

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Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 19, 2014 referred to real property taxation
delivered to assembly
passed senate
ordered to third reading cal.1647
committee discharged and committed to rules
May 29, 2014 referred to local government

Votes

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S7685 - Bill Details

See Assembly Version of this Bill:
A9930
Current Committee:
Law Section:
Real Property Taxation

S7685 - Bill Texts

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Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption.

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BILL NUMBER:S7685

TITLE OF BILL: An act to authorize Temple Israel to retroactively
apply for a real property tax exemption for certain property in the
village of Lawrence, county of Nassau

PURPOSE:

To authorize Temple Israel in the village of Lawrence, in the county
of Nassau, to apply for a retroactive real property tax exemption

SUMMARY OF PROVISIONS:

Section 420-a of the real property tax law for the assessment roll
will include Temple Israel for exemption.

JUSTIFICATION:

Temple Israel is a not-for-profit tax exempt organization that owns
property located in the Village of Lawrence, NY. This property is used
as a place of worship as well as other religious observances. The
property is located 140 Central Ave., Lawrence, NY 11559. This
legislation would provide the Temple Israel with an exemption from
real property taxes pursuant to 420-a of the Real Property Tax Law for
the 2013 assessment roll and for the 2012-2013 school taxes. Temple
Israel has filed a timely application for tax exemption, and it has
been approved, by the Nassau County Assessor. In order to preserve the
community's organization for the use by its residents, Temple Israel
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
________________________________________________________________________

                                  7685

                            I N  S E N A T E

                              May 29, 2014
                               ___________

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 Temple Israel 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
Temple  Israel,  an  application  for exemption from real property taxes
pursuant to section 420-a of the real property  tax  law  for  the  2013
assessment roll, and for the 2012-2013 school taxes for the parcel owned
by such not-for-profit entity which is located at 140 Central Avenue, in
the  village  of  Lawrence,  county of Nassau, otherwise known as Nassau
county section 40, block 91, lot 9.  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 exemption is grant-
ed 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.
                                                           LBD09425-05-4

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