Authorizes the village of Mineola to file an application for exemption from real property taxes for a certain parcel of land located in the town of North Hempstead, county of Nassau.
Law Section: Nassau County
Law Section: Nassau County
- Aug 17, 2011: SIGNED CHAP.487
- Aug 5, 2011: DELIVERED TO GOVERNOR
- Jun 17, 2011: returned to senate
- Jun 17, 2011: passed assembly
- Jun 17, 2011: ordered to third reading rules cal.418
- Jun 17, 2011: substituted for a8216
- Jun 15, 2011: referred to real property taxation
- Jun 15, 2011: DELIVERED TO ASSEMBLY
- Jun 15, 2011: PASSED SENATE
- Jun 15, 2011: ORDERED TO THIRD READING CAL.1293
- Jun 15, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
- Jun 7, 2011: REFERRED TO LOCAL GOVERNMENT
S5628-2011 MeetingsRules: Jun 17, 2011
S5628-2011 CalendarsFloor Calendar: Jun 15, 2011
VOTE: FLOOR VOTE: - Jun 15, 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
BILL NUMBER:S5628 TITLE OF BILL: An act to authorize the village of Mineola to file an application for exemption from real property taxes for a certain parcel of land located in the town of North Hempstead, county of Nassau PURPOSE: To allow the Incorporated Village of Mineola, a municipal corporation, to file retroactively for tax exemption for property which would have received such exemption if a timely application had been filed before the applicable Nassau County taxable status dates. SUMMARY OF PROVISIONS: Section one authorizes the assessor of the County of Nassau (who is also the assessor for the Village of North Hills) to accept from the Incorporated Village of Mineola an application for exemption for real property taxes pursuant to Real Property Tax Law �406 for the 2008-2009 assessment roll with respect to the pro-rata share of the 2008-2009 school taxes and the pro-rata share of the 2009 general taxes, for the parcel located in the Town of North Hempstead, Village of Mineola and known as section 9, block 414, lot 320 on the Nassau County Land and Tax Map. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll, and any exemptions shall be granted for the period of each respective tax year commencing on and after the date of acquisition of the property, and continuing to and including the end of each such tax year. EXISTING LAW: Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill chaptered authorizing an assessor to accept a late application. JUSTIFICATION: The Incorporated Village of Mineola, a municipal corporation that would be entitled to such an exception if it had been able to file an application for the exemption by the appropriate taxable status date. However a lien (Nassau County Lien 1485-2009) over the property in question prevented such filing. The lien was sold on February 16, 2010. Subsequent to the lien sale, the Village filed an application with the Nassau County Assessor for tax exempt status for the property, and such application has been granted commencing with the 2010-2011 tax roll. Granting property tax exemption to this institution will be consistent with New York State policy which grants mandatory exemptions pursuant to Real Property Tax Law �420. Taxable status dates are intended to fix the date on which property is valued for assessment purposes, so that all properties are assessed as of the same date. If an institution is properly exempt, its assessment would be academic, as it would not be obligated to pay taxes. However, where an otherwise exempt institution acquires title to property after the taxable status date has passed and the assessment has been fixed, the institution is unable to file a timely exemption application, and therefore is required to pay property taxes which it would not otherwise be required to pay. This legislation would permit the village of Mineola to seek retroactive exempt status for the portions of those tax years for which assessments already were fixed as of the acquisition date. None of the purposes of taxable status dates are served by refusing permission to apply for the exemption under the circumstances. The Village has applied for, and received, tax exempt status for this property commencing with the 2010-2011 county assessment roll. LEGISLATIVE HISTORY: This is a new bill. FISCAL IMPLICATIONS: None to the State. EFFECTIVE DATE: This act shall take effect immediately.
S T A T E O F N E W Y O R K
S. 5628 A. 8216 2011-2012 Regular Sessions SENATE - ASSEMBLY June 7, 2011
IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print ed, and when printed to be committed to the Committee on Local Govern ment
IN ASSEMBLY -- Introduced by M. of A. McKEVITT -- read once and referred to the Committee on Real Property Taxation AN ACT to authorize the village of Mineola to file an application for exemption from real property taxes for a certain parcel of land located in the town of North Hempstead, 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 any law to the contrary, the assessor of the county of Nassau is hereby authorized to accept from the incorporated village of Mineola, applications for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2008-2009 assessment roll with respect to the pro-rata share of the 2008-2009 school taxes and the 2009 general taxes for the parcel of real property owned by such incorporated village located in the town of North Hempstead, known on the Nassau county land and tax map as section 9, block 414, lot 320. If accepted, the applica tions shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that such incorporated village would otherwise be entitled to such exemption if such incorporated village had filed an application for exemption by the appropriate taxable status date, the county assessor, upon approval by the Nassau county legislature, may grant exemption from all taxation beginning with the date of acquisition of the property by such incorpo rated village and make appropriate correction to the subject roll or rolls. If exemption is granted and such incorporated village 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13007-01-1
S. 5628 2 A. 8216 refund of those taxes paid and cancel taxes, fines, penalties, or inter est remaining unpaid.
S 2. This act shall take effect immediately.