Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption.
Ayes (61): Adams, Addabbo, Avella, Ball, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (1): Bonacic
Excused (1): Sampson
TITLE OF BILL: An act to authorize Temple Israel to retroactively apply for a real property tax exemption for certain property in the village of Lawrence, county of Nassau
PURPOSE: Authorizes Temple Israel in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption.
SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll will include Temple Israel for exemption.
JUSTIFICATION: Temple Israel is a not-for-profit tax exempt organization that owns property located in the Village of Lawrence, NY. This property is used as a place of worship as well as other religious observances. The property is located 140 Central Ave., Lawrence, NY 11559.
This legislation would provide the Temple Israel with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law for the 2012 assessment roll and for the 2011-2012 school taxes. Temple Israel has filed a timely application for tax exemption, and it has been approved, by the Nassau County Assessor. In order to preserve the community's organization for the use by its residents, Temple Israel 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.
STATE OF NEW YORK ________________________________________________________________________ 4295--A Cal. No. 494 2013-2014 Regular Sessions IN SENATE March 19, 2013 ___________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, passed by Senate and delivered to the Assembly, recalled, vote reconsidered, restored to third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT to authorize Temple Israel to retroactively apply for a real property tax exemption for certain property in the village of Lawrence, 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 law to the contrary, the assessor of the county of Nassau is hereby authorized to accept from Temple Israel, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2012 assessment roll, and for the 2011-2012 school taxes for the parcel owned by such not-for-profit entity which is located at 140 Central Avenue, in the village of Lawrence, county of Nassau, otherwise known as Nassau county section 40, block 91, lot 9. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such rolls. If satisfied that such not-for-profit organization would otherwise be entitled to such exemption if such not-for-profit organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may make appropriate correction to the subject rolls. If such exemption is grant- ed and such organization, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, 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. LBD09425-04-3