Bill S4893B-2011

Authorizes the American Legion Post ;.lbs;958 to submit an application for real property tax exemption to the assessor of the county of Nassau

Authorizes the American Legion Post No. 958 to submit an application for real property tax exemption to the assessor of the county of Nassau.

Details

Actions

  • May 23, 2012: referred to real property taxation
  • May 23, 2012: DELIVERED TO ASSEMBLY
  • May 23, 2012: PASSED SENATE
  • May 22, 2012: ADVANCED TO THIRD READING
  • May 21, 2012: 2ND REPORT CAL.
  • May 16, 2012: 1ST REPORT CAL.824
  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Jun 16, 2011: referred to real property taxation
  • Jun 16, 2011: DELIVERED TO ASSEMBLY
  • Jun 16, 2011: PASSED SENATE
  • Jun 13, 2011: AMENDED ON THIRD READING 4893B
  • Jun 6, 2011: AMENDED ON THIRD READING 4893A
  • May 17, 2011: ADVANCED TO THIRD READING
  • May 16, 2011: 2ND REPORT CAL.
  • May 11, 2011: 1ST REPORT CAL.644
  • Apr 28, 2011: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - May 16, 2012
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

Memo

BILL NUMBER:S4893B

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: Section 1. The assessor of Nassau County is 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 and if satisfied the organization shall be entitled to such exemption.

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: 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 ________________________________________________________________________ 4893--B Cal. No. 644 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 -- 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 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 452 of the real property tax law for the 2010-2011 assessment roll with respect to the 2010-2011 school taxes and the 2011 general taxes, for the parcel located in the town of Hemp- stead at 71 Main Street, East Rockaway, otherwise known as: section 42, block 95, lot 5. 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 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 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 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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus