BILL NUMBER: S9000

SPONSOR: THOMAS
 
TITLE OF BILL:

An act authorizing the Family and Children's Association to receive
retroactive real property tax exempt status

 
PURPOSE OR GENERAL IDEA OF BILL:

Relates to authorizing the Family and Children's Association to receive
retroactive real property tax exempt status

 
SUMMARY OF PROVISIONS:

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 Family and Children's Association, an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law, with respect to 2019-2020 assessment roll for a portion 2019-2020
school taxes and a portion of the 2020 general taxes for the parcel
              

conveyed to such organization located at 377 Oak Street, in the village
of Garden City, town of Hempstead, county of Nassau, otherwise known as
Nassau county parcel ID section 34 block 524 lot 457U. 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 organization would otherwise be entitled to such
exemption if such 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 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.

Section 2 Effective date.

 
JUSTIFICATION:

Family and Children's Association (FCA) is a not-for-profit tax-exempt
organization. The organization was gifted property in the Town of Hemp-
stead, County of Nassau. The land is being used as headquarters for FCA,
one of Long Island's oldest and largest nonprofit health and human
services organizations. FCA provides on-site programs including chil-
dren's mental health services, case management programs for seniors and
telehealth services for Nassau residents with Substance Use Disorders.

While they are qualified to apply for a tax exemption under section
420-a of the Real Property Tax Law, due to the timing of the purchase,
they could not apply for an exemption for the 2019 tax year. As a result
of being unable to file the property tax exemption, Family and Chil-
dren's Association was liable for school and property taxes despite
their not-for-profit status. This legislation would allow the assessor
to accept and act on an application for these tax years, giving Family
and Children's the tax relief they seek.

 
PRIOR LEGISLATIVE HISTORY:
New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None.

 
EFFECTIVE DATE:
This act shall take effect immediately.