Bill S5276A-2013

Authorizes a real property tax exemption application from Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, in the town of Greenburgh, county of Westchester

Authorizes a real property tax exemption application from Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, in the town of Greenburgh, county of Westchester.

Details

Actions

  • Sep 27, 2013: SIGNED CHAP.374
  • Sep 17, 2013: DELIVERED TO GOVERNOR
  • Jun 19, 2013: returned to senate
  • Jun 19, 2013: passed assembly
  • Jun 19, 2013: ordered to third reading rules cal.464
  • Jun 19, 2013: substituted for a7502a
  • Jun 11, 2013: referred to real property taxation
  • Jun 11, 2013: DELIVERED TO ASSEMBLY
  • Jun 11, 2013: PASSED SENATE
  • Jun 10, 2013: ADVANCED TO THIRD READING
  • Jun 5, 2013: 2ND REPORT CAL.
  • Jun 4, 2013: 1ST REPORT CAL.1070
  • May 24, 2013: PRINT NUMBER 5276A
  • May 24, 2013: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • May 15, 2013: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Jun 4, 2013
Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

Memo

BILL NUMBER:S5276A

TITLE OF BILL: An act authorizing a real property tax exemption application from Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, in the town of Greenburgh, county of Westchester

SUMMARY OF PROVISIONS:

Section 1 states that, notwithstanding any other provision of the law to the contrary, the assessor of the Town of Greenburgh is authorized to accept from Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2013-14 tax roll, for the parcel located at 295 Knollwood Road, Greenburgh. 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 the Mt. Vernon Health Center, Inc. would be entitled to the exemption if the application was filed by the appropriate taxable status date, the assessor with approval by the Town of Greenburgh may make the correction to the tax roll.

If the exemption is granted, and if Mt. Vernon Health Center, Inc., paid any tax with respect to such subject roll, the governing body or tax department may provide for a refund of those taxes paid and cancel taxes, fines, penalties or interest remaining unpaid.

Section 2 provides that the act shall take effect immediately.

JUSTIFICATION: Mt. Vernon Health Center, Inc., a not-for-profit organization pursuant to section 420-a of the Real Property Tax Law, acquired the title to a parcel of property in the Town of Greenburgh, and would otherwise be entitled to a tax exemption on such property if an application was filed for the exemption on or before the appropriate taxable status date.

Due to the timing that Mt. Vernon Health Center, Inc. acquired this property, they were unable to apply for exemption status for the year in which said properties were acquired, despite their eligibility and qualification for such an exemption. This bill would alleviate the hardship that would be suffered by Mt. Vernon Health Center. Inc. should they be required to pay the aforementioned property tax.

PRIOR LEGISLATIVE HISTORY: New Bill - 2013

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 5276--A 2013-2014 Regular Sessions IN SENATE May 15, 2013 ___________
Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT authorizing a real property tax exemption application from Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, in the town of Greenburgh, county of Westchester 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 Town of Greenburgh, county of Westchester, is hereby authorized to accept from the Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2013-2014 tax roll, for the parcel owned by such not-for- profit health center which is located at 295 Knollwood Road, otherwise known as Greenburgh tax map section, block and lot number 7.480-295-7. 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 the Mt. Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center would otherwise be entitled to such exemption if such not-for-profit organization had acquired the subject property and filed an application for exemption by the appropriate taxa- ble status date, the assessor, upon approval by the Town of Greenburgh, may make appropriate correction 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 applicable governing body or tax department may, in its sole discretion, provide for a refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest that remain unpaid. S 2. This act shall take effect immediately.

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