Authorizes the assessor of the county of Nassau to accept an application for exemption from real property taxes from YWAM Cornerstone.
TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from YWAM Cornerstone for a certain parcel in the town of Hempstead
To authorize YWAM Cornerstone to file an application for a real property tax exemption for a portion of the 2012-2013 assessment roll and the 2013-2014 assessment roll.
SUMMARY OF PROVISIONS:
Section one allows YWAM Cornerstone to file a retroactive application for real property tax assessment for a portion of the 2012-2013 assessment roll and the 2013-2014 assessment roll.
Section two provides that the act shall take effect immediately.
Youth With A Mission (YWAM) Cornerstone is a non-profit international Christian missions organization founded in 1968. YWAM purchased property located at 377 Jerusalem Avenue, Hempstead on September 12, 2013. Due to extenuating circumstances, the property was uninhabitable when YWAM took possession and their application for a real property tax exemption was delayed. This legislation will allow the organization to file an application for exemption for part of the 2012-2013 assessment roll and the 2013-2014 assessment roll.
STATE OF NEW YORK ________________________________________________________________________ 3368 2015-2016 Regular Sessions IN SENATE February 5, 2015 ___________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 taxes from YWAM Corner- stone for a certain parcel 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 YWAM Cornerstone an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2012-2013 assessment roll and a portion of the 2013-2014 assessment roll for the parcel located in the town of Hempstead at 377 Jerusalem Avenue, Hemp- stead, otherwise known as: section 34, block 462, lots 188, 189, 190, 358 and 359. If accepted, such application shall be reviewed as if it had been received on or before the taxable status dates established for such rolls. If satisfied that such organization would otherwise be entitled to such exemption if such organization had filed an application for exemption by the appropriate taxable status dates, the assessor, upon approval of the Nassau county legislature, may grant exemption from all taxation and make appropriate corrections to the subject rolls. If such exemption is granted and such organization therefore shall have paid any tax with respect to the subject rolls, the governing body or tax depart- ment may, in its sole discretion, provide for the refund of those taxes paid and cancel any taxes, fines, penalties, interest or tax liens 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. LBD07182-04-5