Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.
Law Section: Real Property Taxation
Law Section: Real Property Taxation
- Jun 19, 2012: SUBSTITUTED BY A9745B
- Jun 11, 2012: AMENDED ON THIRD READING 7047B
- May 30, 2012: AMENDED ON THIRD READING 7047A
- May 22, 2012: ADVANCED TO THIRD READING
- May 21, 2012: 2ND REPORT CAL.
- May 16, 2012: 1ST REPORT CAL.834
- Apr 25, 2012: REFERRED TO LOCAL GOVERNMENT
S7047B-2011 CalendarsActive List: Jun 19, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012 , Floor Calendar: Jun 14, 2012 , Floor Calendar: Jun 18, 2012 , Floor Calendar: Jun 19, 2012
VOTE: COMMITTEE VOTE: - Local Government - May 16, 2012
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
BILL NUMBER:S7047B TITLE OF BILL: An act to authorize the town of North Hempstead to file applications for real property tax exemptions with the county of Nassau PURPOSE: To allow the Town of North Hempstead, 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 Town of North Hempstead) to accept from the Town of North Hempstead an application for exemption for real property taxes pursuant to Real Property Tax Law Section 406 for the 2011-2012 assessment roll with respect to the pro-rata share of the 2010-2011 school taxes and the pro-rata share of the 2011 general taxes; and for the 2011-2012 assessment roll with respect to the 2011-2012 school taxes and the 2012 general taxes, for the parcel located in the Town of North Hempstead and known as section 5, Block 84, Lots 42 and 129 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 July 21, 2011, 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: On July 21, 2011, the Town of North Hempstead, a municipal corporation, acquired property in Port Washington, Town of North Hempstead Nassau County, New York, for municipal purposes, Subsequent to acquiring title, the Town filed an application with the Nassau County Assessor for tax exempt status for the property, and such application has been granted commencing with the 2012-2013 tax roll. However on July 21, 2011 the date which the Town acquired the subject property, was after the applicable taxable status date for the Nassau County assessment roll for the County and general tax year 2010-2011 and 2011-2012. The Town therefore could not file for and obtain tax exempt status for its property for the tax years for which assessment rolls already had closed as of the date of acquisition. Accordingly, the property does not qualify for tax exempt status for taxes for the portions of those tax years from July 21, 2011 continuing to the conclusion of each of those respective tax years. This bill would permit the Town to make applications to the assessor for real property tax exemption for the portions of three respective tax years commencing with the July 21, 2011 date of acquisition of the property for continuing until the conclusion of those tax years. 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 section 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 Town of North Hempstead to seek retroactive exempt status for the portions of those tax years for which assessments already were fixed as of the July 21, 2011 acquisition date. None of the purposes of taxable status dates are served by refusing permission to apply for the exemption under the circumstances. The Town has applied for, and received, tax exempt status for this property commencing with the 2012-2013 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
Cal. No. 834 I N SENATE April 25, 2012
Introduced by Sen. MARTINS -- 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 town of North Hempstead to file applications for real property tax exemptions with the 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 town of North Hempstead applications for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2010-2011 assessment roll with respect to the pro-rata share of the 2011 general taxes, and for the 2011-2012 assessment roll with respect to the pro-rata share of the 2011-2012 school taxes and the 2012 general taxes, for the parcel of real property owned by such town located in the town of North Hempstead, known on the Nassau County Land and Tax Map as
Section 5, Block 84, Lots 42 and 129. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that such town would otherwise be entitled to such exemption if such town 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 town and make appropriate correction to the subject roll or rolls. If such exemption is granted and such town, 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, or interest 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. LBD15125-05-2