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BILL NUMBER:S4264C

TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept applications for exemption from real property tax from Madraigos, Inc. for certain parcels of land located in the town of Hempstead

SUMMARY OF PROVISIONS: This bill would authorize and direct the Assessor of the County of Nassau to accept an application for exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law for certain taxes owed by Madraigos, Inc.

JUSTIFICATION: Madraigos, Inc. is a not-for-profit entity that owns properties in Woodmere, NY. These properties are used as a referral agency, a youth recreation center, and provides case management and support for at-risk teens within the Jewish Orthodox community in an educational and religious setting, as recognized by the Internal Revenue Service (IRS). These properties are located at 936 Broadway, Woodmere, NY 11598.

This legislation would provide Madraigos, Inc. with an exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law with respect to the general tax for the 2011 assessment roll and the school taxes for the 2010-2011 school tax roll. In addition, it would eliminate part of the 2009-2010 school tax roll, and part of the general tax for the 2010 assessment roll. Unfortunately, the organization could not file timely as it had acquired the property after the filing date for the 2010 tax year. As a result, Madraigos, Inc. has been liable for over a year's worth of property taxes despite its not-for-profit status. The organization has filed the application for exemption from real property in a timely manner, and been approved for exemption on the 2011-2012 tax rolls. The association does not have available funds to pay the assessment of real property taxes for the year in question. In order to preserve the community's organization for the use by its residents, Madraigos, Inc. needs the requested relief from real property taxes.

LEGISLATIVE HISTORY: New legislation.

FISCAL IMPLICATIONS: The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.

EFFECTIVE DATE: This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

4264--C
Cal. No. 637

2011-2012 Regular Sessions

IN SENATE

March 25, 2011
___________

Introduced  by  Sen.  SKELOS -- 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
  -- again amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

AN  ACT  to  authorize  the  assessor  of the county of Nassau to accept
  applications for exemption from real property tax from Madraigos, Inc.
  for certain parcels 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:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
Madraigos,  Inc.  applications  for  exemption  from real property taxes
pursuant to section 420-a of the real property tax law for the 2009-2010
assessment roll with regard to a portion of the 2009-2010  school  taxes
and  a  portion  of the 2010 general taxes, and the 2010-2011 assessment
roll with regard to the 2010-2011 school  taxes  and  the  2011  general
taxes,  and  the  2011-2012 assessment roll with regard to the 2011-2012
school taxes and the 2012  general  taxes,  for  the  parcels  owned  by
Madraigos,  Inc.  located  in the town of Hempstead at section 39, block
221, and section 39, block 221, lot 238.
  If accepted, the applications shall be reviewed as if  they  had  been
received on or before the taxable status date established for such roll.
  If  satisfied  that  such  organization would otherwise be entitled to
such exemption if such organization had filed applications for exemption
by the appropriate taxable status date, the assessor, upon  approval  of
the  Nassau  county  legislature, may grant exemptions from all taxation
beginning with the date of acquisition of the properties by such  organ-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09637-11-1
S. 4264--C                          2

ization  and  make  appropriate corrections to the subject roll. If such
exemptions are granted and such organization 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,  interest  or  tax  liens
remaining unpaid.
  S 2. This act shall take effect immediately.