NY State Senate Bill 2019-S2435

Senate Bill S2435

2019-2020 Legislative Session

Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead

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Archive: Last Bill Status - Stricken

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
Jun 12, 2019	recommit, enacting clause stricken
May 29, 2019	amended on third reading 2435a
May 08, 2019	advanced to third reading
May 07, 2019	2nd report cal.
May 06, 2019	1st report cal.565
Jan 24, 2019	referred to local government

Votes

- May 6, 2019 - Local Government Committee Vote
  S2435
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 6, 2019
      
      aye (7)
      
      Amedore
      
      Brooks
      
      Gaughran
      
      Harckham
      
      Metzger
      
      Ritchie
      
      Skoufis

Bill Amendments

Original

A (Active)

co-Sponsors

2019-S2435 - Details

Law Section:: Real Property Taxation
Versions Introduced in 2017-2018 Legislative Session:: S9045

2019-S2435 - Summary

Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.

2019-S2435 - Sponsor Memo

                                
 
BILL NUMBER: S2435

SPONSOR: THOMAS
 
TITLE OF BILL:

An act to authorize the assessor of the county of Nassau to accept a
retroactive application for exemption from real property taxes from the
First Reformed Church of Jamaica

 
PURPOSE:

To authorize the First Reformed Church of Jamaica, a not for profit
organization, to file an application for a real property tax exemption
all of the 2015-16, 2016-17 and 2017-18 school taxes, and all of the
2015, 2016, 2017 and 2018 general taxes since taking possession of the
property in April 2014.

 
SUMMARY OF PROVISIONS:

Section 1 of the bill allows the First Reformed Church of Jamaica to
file a retroactive application for real property tax assessment for all

of the 2014-15, 2015-16, 2016-17 and 2017-18 school taxes, and all of
the 2015, 2016, 2017 and 2018 general taxes for the parcel that such
church took possession of on April 29, 2014, located in the town of
Hempstead.

Section two provides an effective date.

 
JUSTIFICATION:

The First Reformed Church of Jamaica is a not for profit which has
proudly served the queens/Long Island area for 315 years. While the
church is situated in Queens its parsonage is located in West Hempstead.
The parsonage has been granted a real property tax exemption for future
taxes, but requires legislation to have retroactive exemption status to
the date of purchase in 2014. This legislation is designed to provide
the county assessor with authorization to accept an application to make
such a real property tax exemption retroactive. Once accepted, the
application can then be reviewed as if it had been received on or before
the deadline for such rolls.

 
LEGISLATIVE HISTORY:

Similar to S6808 of 2017.

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
Immediately.

2019-S2435 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2435
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2019
                                ___________
 
 Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to authorize the assessor of the county of  Nassau  to  accept  a
   retroactive  application  for  exemption from real property taxes from
   the First Reformed Church of Jamaica

   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  First  Reformed Church of Jamaica an application for exemption from
 real property taxes pursuant to sections 420-a and 462 of the real prop-
 erty tax law for all  the  2015-2016,  2016-2017  and  2017-2018  school
 taxes,  and  all  of the 2015, 2016, 2017 and 2018 general taxes for the
 parcel that such church took possession of on April 29, 2014, located in
 the town of Hempstead at 880 Ossipee Court,  West  Hempstead,  otherwise
 known  as:  section  35, block 650, lot 6. If accepted, such application
 shall be reviewed as if it had been received on or  before  the  taxable
 status  dates  established  for  such  tax rolls. If satisfied that such
 church would otherwise be entitled to such exemption if such church  had
 filed  an  application  for  exemption by the appropriate taxable status
 dates, the assessor, upon approval of the Nassau county legislature, may
 grant exemption from all taxation and make  appropriate  corrections  to
 the  subject rolls.  If such exemption is granted and such church there-
 fore shall have paid any tax with respect  to  the  subject  rolls,  the
 governing  body  or  tax department may, in its sole discretion, provide
 for the refund of those taxes paid and cancel any taxes,  fines,  penal-
 ties, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08494-01-9

co-Sponsors

2019-S2435A (ACTIVE) - Details

Law Section:: Real Property Taxation
Versions Introduced in 2017-2018 Legislative Session:: S9045

2019-S2435A (ACTIVE) - Summary

Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.

2019-S2435A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2435A

SPONSOR: THOMAS
 
TITLE OF BILL:  An act to authorize the assessor of the county of
Nassau to accept a retroactive application for exemption from real prop-
erty taxes from the First Reformed Church of Jamaica

 
PURPOSE OR GENERAL IDEA OF BILL:

To authorize the First Reformed Church of Jamaica, a not for profit
organization, to file an application for a real property tax exemption
for all of 2014-2015, 2015-2016, 2016-2017 and 2017-2018 school taxes,
and all of the 2015, 2016, 2017 and 2018 general taxes for the parcel
that such church took possession of on April 29, 2014.

 
SUMMARY OF PROVISIONS:

Section one authorizes the Nassau County Assessor to accept an applica-
tion from the First Reformed Church of Jamaica for exemption from real
property taxes pursuant to sections 420-a and 462 of the Real Property
Tax Law for all of 2014-2015, 2015-2016, 2016-2017 and 2017-2018 school

taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for the
parcel that such church took possession of on April 29, 2014; located in
the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise
known as: section 35, block 650, lot 6.

 
JUSTIFICATION:

The First Reformed Church of Jamaica is a not for profit which has
proudly served the queens/Long Island area for 315 years. While the
church is situated in Queens its parsonage is located in West Hempstead.
The parsonage has been granted a real property tax exemption for future
taxes, but requires legislation to have retroactive exemption status to
the date of purchase in 2014. This legislation is designed to provide
the county assessor with authorization to accept an application to make
such a real property tax exemption retroactive. Once accepted, the
application can then be reviewed as if it had been received on or before
the taxable status dates established for such tax rolls.

 
PRIOR LEGISLATIVE HISTORY:

2017-2018: S6808- Passed the Senate, delivered to Assembly/referred to
real property taxation.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state.

 
EFFECTIVE DATE:
Immediately.

2019-S2435A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2435--A
     Cal. No. 565
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 24, 2019
                                ___________
 
 Introduced  by  Sens.  THOMAS, COMRIE -- 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 assessor of the county of  Nassau  to  accept  a
   retroactive  application  for  exemption from real property taxes from
   the First Reformed Church of Jamaica
 
   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  First  Reformed Church of Jamaica an application for exemption from
 real property taxes pursuant to sections 420-a and 462 of the real prop-
 erty tax law for all the 2014-2015, 2015-2016, 2016-2017  and  2017-2018
 school taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for
 the  parcel  that  such  church  took  possession  of on April 29, 2014,
 located in the town of Hempstead at 880 Ossipee Court,  West  Hempstead,
 otherwise  known  as:  section  35,  block 650, lot 6. If accepted, such
 application shall be reviewed as if it had been received  on  or  before
 the  taxable  status  dates established for such tax rolls. If satisfied
 that such church would otherwise be entitled to such exemption  if  such
 church had filed an application for exemption by the appropriate taxable
 status  dates, the assessor, upon approval of the Nassau county legisla-
 ture, may  grant  exemption  from  all  taxation  and  make  appropriate
 corrections to the subject rolls.  If such exemption is granted and such
 church  therefore  shall  have  paid any tax with respect to the subject
 rolls, the governing body or tax department may, in its sole discretion,
 provide for the refund of those taxes paid and cancel any taxes,  fines,
 penalties, interest or tax liens remaining unpaid.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD08494-03-9

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Senate Bill S2435

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Sponsored By

Kevin Thomas

Archive: Last Bill Status - Stricken

Bill Amendments

co-Sponsors

Leroy Comrie

2019-S2435 - Details

2019-S2435 - Summary

2019-S2435 - Sponsor Memo

2019-S2435 - Bill Text download pdf

co-Sponsors

Leroy Comrie

2019-S2435A (ACTIVE) - Details

2019-S2435A (ACTIVE) - Summary

2019-S2435A (ACTIVE) - Sponsor Memo

2019-S2435A (ACTIVE) - Bill Text download pdf

Comments