S4264B-2011 Actions

• Aug 3, 2011: SIGNED CHAP.340
• Jul 22, 2011: DELIVERED TO GOVERNOR
• Jun 20, 2011: returned to senate
• Jun 20, 2011: passed assembly
• Jun 20, 2011: ordered to third reading rules cal.529
• Jun 20, 2011: substituted for a7069d
• 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 4264C
• Jun 13, 2011: AMENDED ON THIRD READING 4264B
• Jun 1, 2011: AMENDED ON THIRD READING 4264A
• May 17, 2011: ADVANCED TO THIRD READING
• May 16, 2011: 2ND REPORT CAL.
• May 11, 2011: 1ST REPORT CAL.637
• Mar 25, 2011: REFERRED TO LOCAL GOVERNMENT

S4264B-2011 Calendars

S4264B-2011 Votes

S4264B-2011 Memo

BILL NUMBER:S4264B

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept applications
for exemption from real property tax from Madraigos, Inc. for certain
parcels of land located in the town of Hempstead

SUMMARY OF PROVISIONS:
This bill would authorize and direct the
Assessor of the County of Nassau to accept an application for
exemption from real property taxes pursuant to Section 420-a of the
Real Propel1y Tax Law for certain taxes owed by Madraigos Inc.

JUSTIFICATION:
Madraigos Inc. is a not-for-profit entity that owns
properties in Woodmere, NY. These properties are used as a referral
agency, a youth recreation center, and provides case management and
support for at-risk teens within the Jewish Orthodox community in an
educational and religious setting, as recognized by the Internal
Revenue Service (IRS). These properties are located at 936 Broadway,
Woodmere, NY 11598.

This legislation would provide Madraigos Inc. with an exemption from
real property taxes pursuant to 420-a of the Real Property Tax Law
with respect to the general tax for the 2011 assessment roll and the
school taxes for the 2010-2011 school tax roll. In addition, it
would eliminate part of the 2009-2010 school tax roll, and part of
the general tax for the 2010 assessment roll. Unfortunately, the
organization could not file timely as it had acquired the property
after the filing date for the 2010 tax year. As a result, Madraigos
Inc. has been liable for over a year's worth of property taxes
despite its not-for-profit status. The organization has filed the
application for exemption from real property in a timely manner, and
been approved for exemption 2011-2012 tax rolls. The association does
not have available funds to pay the assessment of real property taxes
for the year in question. In order to preserve the community's
organization for the use by its residents, Madraigos inc. 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.

S4264B-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 4264--B
 Cal. No. 637
 2011-2012 Regular Sessions
 I N  SENATE
 March 25, 2011
 
 Introduced  by  Sen.  SKELOS -- 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 -- again 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
 applications for exemption from real property tax from Madraigos, Inc.
 for certain parcels of land located in the town of Hempstead
 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
 Madraigos,  Inc.  applications  for  exemption  from real property taxes
 pursuant to section 420-a of the real property tax law for  the  assess
 ment  roll  as to which January 2, 2009 was the taxable status date with
 respect to a portion of the general tax for the  2010  assessment  roll,
 and  for the assessment roll as to which January 2, 2010 was the taxable
 status date for a portion of the school taxes for the  2009-2010  school
 tax  roll,  the  general tax for the 2011 assessment roll and the school
 taxes for the 2010-2011 school tax roll, for  the  parcels  acquired  by
 Madraigos,  Inc.  on  January 28, 2010, located in the town of Hempstead
 at:

 (a) 936 Broadway, Woodmere, otherwise known as section 39, block  221,
 lot 229; and
 (b) No #, Woodmere, otherwise known as section 39, block 221, lot 238.
 If  accepted,  the  applications shall be reviewed as if they had been
 received on or before the taxable status date established for such roll.
 If satisfied that such organization would  otherwise  be  entitled  to
 such exemption if such organization had filed applications for exemption
 by  the  appropriate taxable status date, the assessor, upon approval of
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09637-07-1
 
       S. 4264--B                          2
 the Nassau county legislature, may grant exemptions  from  all  taxation
 beginning  with the date of acquisition of the properties by such organ
 ization and make appropriate corrections to the subject  roll.  If  such
 exemptions  are  granted and such organization 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.

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