Authorizes the American Legion Post No. 958 to submit an application for real property tax exemption to the assessor of the county of Nassau.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax for the American Legion Post 958 for a certain parcel of land located in the town of Hempstead
PURPOSE: 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 American Legion East Rockaway Post 958.
SUMMARY OF PROVISIONS:
JUSTIFICATION: American Legion East Rockaway Post 958 is a not-for-profit entity that owns properties in East Rockaway, NY. This property is used for the Post's hall and are used to facilitate numerous charitable events for many different organizations, and as a meeting location for the members of the American Legion Post 958. This property is located at 71 Main Street, East Rockaway, NY 11518.
This legislation would provide American Legion East Rockaway Post 958 with an exemption from real property taxes pursuant to 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, American Legion East Rockaway Post 958 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 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, American Legion East Rockaway Post 958 needs the requested relief from real property taxes.
LEGISLATIVE HISTORY: This is a new bill.
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 ________________________________________________________________________ 4893 2011-2012 Regular Sessions IN SENATE April 28, 2011 ___________Introduced by Sen. SKELOS -- 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 for the American Legion Post #958 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: 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 American Legion Post #958 an application for exemption from real property taxes pursuant to section 420-b of the real property tax law for the assessment roll as to which January 2, 2009 as the taxable status date with respect to the general tax for the 2009 assessment roll, the general tax for the 2010 assessment roll and the school taxes for the 2009-2010 school tax roll, for the parcel located in the town of Hempstead at 71 Main Street, East Rockaway, otherwise known as: section 42, block 95, lot 5. 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 an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Nassau county legislature, may grant exemption from all taxation beginning with the date of acquisition of the property by such organization and make appropriate corrections to the subject roll. If such exemption is 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.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11125-01-1