Authorizes the Spiritual Assembly of the Baha'is of the town of Hempstead to apply for a real property tax exemption for a certain parcel in the county of Nassau.

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S6162A-2011 Actions

• Jul 18, 2012: SIGNED CHAP.196
• Jul 6, 2012: DELIVERED TO GOVERNOR
• Jun 14, 2012: returned to senate
• Jun 14, 2012: passed assembly
• Jun 14, 2012: ordered to third reading rules cal.190
• Jun 14, 2012: substituted for a8963a
• May 30, 2012: referred to real property taxation
• May 30, 2012: RETURNED TO ASSEMBLY
• May 30, 2012: REPASSED SENATE
• May 21, 2012: AMENDED ON THIRD READING 6162A
• May 21, 2012: VOTE RECONSIDERED - RESTORED TO THIRD READING
• May 21, 2012: returned to senate
• May 21, 2012: RECALLED FROM ASSEMBLY
• Mar 7, 2012: referred to real property taxation
• Mar 7, 2012: DELIVERED TO ASSEMBLY
• Mar 7, 2012: PASSED SENATE
• Mar 5, 2012: ADVANCED TO THIRD READING
• Mar 1, 2012: 2ND REPORT CAL.
• Feb 29, 2012: 1ST REPORT CAL.221
• Jan 9, 2012: REFERRED TO LOCAL GOVERNMENT

S6162A-2011 Calendars

Active List: May 30, 2012 , Floor Calendar: May 22, 2012 , Floor Calendar: May 23, 2012 , Floor Calendar: May 30, 2012

S6162A-2011 Votes

S6162A-2011 Memo

BILL NUMBER:S6162A

TITLE OF BILL:
An act
to authorize the assessor of the county of Nassau to accept an
application
for exemption from real property tax from the Spiritual Assembly of
the Baha'is of the Town of Hempstead for a
parcel of land located in the town of Hempstead

PURPOSE:
To authorize the assessor of the County of
Nassau to accept
an application for exemption from real property tax from Spiritual
Assembly of the Baha'is of the Town of Hempstead.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for
the assessment roll will include the Spiritual Assembly of the
Baha'is of the Town of Hempstead for exemption.

JUSTIFICATION:
This legislation would provide the Spiritual Assembly
of the Baha'is of the Town of Hempstead 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 2010 assessment roll and the
school taxes for the 2009-2010 school tax roll. In order to preserve
the community's organization for the use by its residents, the
Spiritual Assembly of the Baha'is of the Town of Hempstead needs the
requested relief from real property taxes.

This legislation will undo the imposition of the property taxes
erroneously levied against the Spiritual Assembly of the Baha'is of
the Town of Hempstead for the year 2010, and relieve the financial
burden placed on the organization.

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.

S6162A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   6162--A
      Cal. No. 221

                              I N  SENATE

                               January 9, 2012
                                 ___________

  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 the assessor of the county of Nassau to accept an
    application for exemption from real property tax  from  the  Spiritual
    Assembly  of the Baha'is of the Town of Hempstead for a 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 Spiritual Assembly of the Baha'is of the Town of Hempstead an appli-
  cation  for exemption from real property taxes pursuant to section 420-a
  of the real property tax law with respect to the  general  tax  for  the
  2009-2010  assessment  roll,  with respect to the 2009-2010 school taxes
  and the general taxes, for the parcel located in the town  of  Hempstead
  at 11 West Jamaica Avenue, Valley Stream, otherwise known as section 37,
  block 124, lot 134.
    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  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 properties by
  such organization and make appropriate corrections to the subject rolls.
  If such exemption is granted and such organization therefore shall  have
  paid  any  tax  with respect to the subject rolls, 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.
                                                             LBD11695-07-2