BILL NUMBER:S5628

TITLE OF BILL:
An act
to authorize the village of Mineola to file an application for
exemption from real property taxes for a certain parcel of land located
in the town of North Hempstead, county of Nassau

PURPOSE:
To allow the Incorporated Village of Mineola, a municipal corporation,
to file retroactively for tax exemption for property which would have
received such exemption if a timely application had been filed before
the applicable Nassau County taxable status dates.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau (who is
also the assessor for the Village of North Hills) to accept from the
Incorporated Village of Mineola an application for exemption for real
property taxes pursuant to Real Property Tax Law §406 for the
2008-2009 assessment roll with respect to the pro-rata share of the
2008-2009 school taxes and the pro-rata share of the 2009 general
taxes, for the parcel located in the Town of North Hempstead, Village
of Mineola and known as section 9, block 414, lot 320 on the Nassau
County Land and Tax Map. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status
date established for such roll, and any exemptions shall be granted
              

for the period of each respective tax year commencing on and after
the date of acquisition of the property, and continuing to and
including the end of each such tax year.

EXISTING LAW:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill chaptered authorizing an assessor to
accept a late application.

JUSTIFICATION:
The Incorporated Village of Mineola, a municipal corporation that
would be entitled to such an exception if it had been able to file an
application for the exemption by the appropriate taxable status date.
However a lien (Nassau County Lien
1485-2009) over the property in
question prevented such filing.
The lien was sold on February 16, 2010. Subsequent to the lien sale,
the Village filed an application with the Nassau County Assessor for
tax exempt status for the property, and such application has been
granted commencing with the 2010-2011 tax roll.

Granting property tax exemption to this institution will be consistent
with New York State policy which grants mandatory exemptions pursuant
to Real Property Tax Law §420.

Taxable status dates are intended to fix the date on which property is
valued for assessment purposes, so that all properties are assessed as
of the same date. If an institution is properly exempt, its
assessment would be academic, as it would not be obligated to pay
taxes. However, where an otherwise exempt institution acquires title


to property after the taxable status date has passed and the
assessment has been fixed, the institution is unable to file a timely
exemption application, and therefore is required to pay property
taxes which it would not otherwise be required to pay. This
legislation would permit the village of Mineola to seek retroactive
exempt status for the portions of those tax years for which
assessments already were fixed as of the acquisition date.
None of the purposes of taxable status dates are served by refusing
permission to apply for the exemption under the circumstances.

The Village has applied for, and received, tax exempt status for this
property commencing with the 2010-2011 county assessment roll.

LEGISLATIVE HISTORY:
This is a new bill.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately.