S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         6913

                                   I N  S E N A T E

                                    April 11, 2012
                                      ___________

       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 tax from the Epilepsy
         Foundation of Long Island, Inc.  for a certain parcel 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:

    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the county of Nassau is hereby authorized to accept from
    3  the Epilepsy Foundation  of  Long  Island,  Inc.    an  application  for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for a portion of the 2011-2012 assessment roll for that
    6  portion of the parcel located in the town of Hempstead at 1500 Hempstead
    7  Turnpike,  East  Meadow,  otherwise known as: section 50, block 340, lot
    8  452, which is not leased to another party.
    9    If accepted, the application shall be  reviewed  as  if  it  had  been
   10  received on or before the taxable status date established for such roll.
   11    If  satisfied  that  such  organization would otherwise be entitled to
   12  such exemption  if  such  organization  had  filed  an  application  for
   13  exemption  by  the  appropriate  taxable status date, the assessor, upon
   14  approval of the Nassau county legislature, may grant exemption from  all
   15  taxation  and  make appropriate corrections to the subject roll. If such
   16  exemption is granted and such organization therefore shall have paid any
   17  tax with respect to the subject roll, the governing body or tax  depart-
   18  ment  may, in its sole discretion, provide for the refund of those taxes
   19  paid and cancel any taxes,  fines,  penalties,  interest  or  tax  liens
   20  remaining unpaid.
   21    S 2. This act shall take effect immediately.


        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15305-01-2