Authorizes the Massapequa fire district to apply to the assessor of the county of Nassau for a real property tax exemption for the 2009 tax roll.

Sponsor: HANNON
Law Section: Real Property Taxation

S3503-2011 Actions

Aug 17, 2011: SIGNED CHAP.466
Aug 5, 2011: DELIVERED TO GOVERNOR
Jun 20, 2011: returned to senate
Jun 20, 2011: passed assembly
Jun 20, 2011: ordered to third reading rules cal.481
Jun 20, 2011: substituted for a7202b
Jun 20, 2011: referred to ways and means
Jun 20, 2011: DELIVERED TO ASSEMBLY
Jun 20, 2011: PASSED SENATE
Jun 15, 2011: AMENDED ON THIRD READING 3503B
Jun 14, 2011: AMENDED ON THIRD READING 3503A
May 17, 2011: ADVANCED TO THIRD READING
May 16, 2011: 2ND REPORT CAL.
May 11, 2011: 1ST REPORT CAL.629
Feb 24, 2011: REFERRED TO LOCAL GOVERNMENT

S3503-2011 Meetings

Local Government: May 11, 2011

S3503-2011 Calendars

Floor Calendar: May 16, 2011 , Floor Calendar: May 17, 2011 , Floor Calendar: May 18, 2011 , Floor Calendar: May 23, 2011 , Floor Calendar: May 24, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011 , Floor Calendar: Jun 13, 2011 , Floor Calendar: Jun 14, 2011

S3503-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - May 11, 2011

Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

VOTE: FLOOR VOTE: - Jun 20, 2011

Ayes (60): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Kruger, Lanza, LaValle, 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-Cousin, Valesky, Young, Zeldin
Nays (2): Bonacic, Larkin

S3503-2011 Memo

BILL NUMBER:S3503

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept an
application for exemption from real property taxes from the Massapequa
fire district for a certain parcel of land located in the town of Oyster
Bay

PURPOSE:
Authorizes the Massapequa Fire District to apply for a real property
tax exemption for the 2009 tax roll.

SUMMARY OF PROVISIONS:
Section 1. Authorizes the assessor of the County of Nassau to accept
from the Massapequa fire district an application for exemption for
real property taxes pursuant to Real Property Tax Law �4l0 for the
assessment rolls as to which January 2, 2009 was the taxable status
date with respect to the general tax for the 2009 assessment roll,
and the school tax for the 2009-2010 school tax rolls for the parcel
acquired by the Massapequa Fire District located in the town of
Oyster Bay at 1 Brooklyn Avenue, Massapequa, otherwise known as
section 52, block 251, lots 1640, 1641, 1642, 1643, 1644, 1645, and
1646. If accepted, the application shall be reviewed as if it has
been received on or before the taxable status date established for
such roll.

JUSTIFICATION:
This legislation would permit the Massapequa Fire District to seek
retroactive exempt status for the portions of those tax years for
which the taxable status application date had passed due to the date
of acquisition of the property. Granting property tax exemption to
this organization will be consistent with New York State policy which
grants exemptions pursuant to Real Property Tax Law �410.

LEGISLATIVE HISTORY:
S.7746 of 2009

FISCAL IMPLICATIONS:
To be determined.

LOCAL FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

S3503-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          3503
 2011-2012 Regular Sessions
 I N  SENATE
 February 24, 2011
 
 Introduced  by  Sen.  HANNON -- 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  an
 application for exemption from real property taxes from the Massapequa
 fire  district  for  a  certain  parcel of land located in the town of
 Oyster Bay
 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  Massapequa  fire  district  an  application for exemption from real
 property taxes pursuant to section 410 of the real property tax law  for
 the  assessment  roll as to which January 2, 2009 was the taxable status
 date with respect to the general tax for the 2009  assessment  roll  and
 the  school  tax  for  the  2009-2010  school  tax  roll, for the parcel
 acquired by the Massapequa fire district on December 29, 2009 located in
 the town of Oyster Bay at 1 Brooklyn Avenue, Massapequa, otherwise known
 as section 52, block 251, lots 1640, 1641, 1642, 1643,  1644,  1645  and
 1646.  If  accepted, the application shall be reviewed as if it had been
 received on or before the taxable status date established for such roll.
 If satisfied that such district: (i) acquired title  to  the  property
 for  which  it  seeks an exemption subsequent to the taxable status date
 established for such roll and prior to the taxable status date  for  the
 next  ensuing  assessment  roll and (ii) would otherwise  be entitled to
 such exemption if such district had filed an application  for  exemption
 by  the  appropriate taxable status date, the assessor, upon approval of
 the Nassau county legislature, may grant  exemption  from  all  taxation
 beginning with the date of acquisition of property by such district  and
 make  appropriate  correction  to the subject roll. If such exemption is
 granted and such district 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, interest or tax liens 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.
 LBD09769-01-1

S3503-2011: Authorizes the Massapequa fire district to apply for a real property tax exemption for the 2009 tax roll