Authorizes the Hebrew Academy of Nassau county in the town of Hempstead to file an application for a real property tax exemption.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
TITLE OF BILL: An act to authorize the Hebrew Academy of Nassau county to file an application for a real property tax exemption
PURPOSE: To authorize the Hebrew Academy to file an application for a real property tax exemption
SUMMARY OF PROVISIONS: This bill allows the Hebrew Academy of Nassau County, a New York Religious Corporation to file a retroactive application for real property tax exemption for the tax assessment roll completed in 2009.
JUSTIFICATION: Hebrew Academy of Nassau County, a Religious Corporation, purchased 243 Oak street and 258 Warren Street, Uniondale, New York on December 7, 2009. Thereafter, the school attempted to file tax exemption status with the Town of Hempstead and the County of Nassau.
The school was unable to have the newly acquired properties declared "tax exempt" for 2009 and now faces a property tax bill in the thousands of dollars that it is unable to pay. This bill allows the school to make an application to the Town and County for a real property exemption for the 2009-2010 tax year.
LEGISLATIVE HISTORY: S.7403A of 2009
FISCAL IMPLICATIONS: None to the State. Minimal to the localities.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 1921 2011-2012 Regular Sessions IN SENATE January 14, 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 Hebrew Academy of Nassau county to file an application for a real property tax exemption 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 Hebrew Academy of Nassau county, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2009--2010 assessment roll, for the parcel located in the town of Hempstead at 243 Oak Street and 258 Warren Street, otherwise known as: section 44, block 37, lots 41-44, and section 44, block 37, lots 97-103. 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 school: (i) acquired title to the property for which it seeks 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 school had filed an application for exemption by the appropriate taxable status date, the assessor of the county of Nassau, upon approval by the Nassau county legislature, may grant exemption from all taxation beginning with the date of acquisition of the property by such school and make appropriate correction of the subject roll. If exemption is granted and such school 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 remain- ing 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. LBD07198-01-1