Authorizes the Holy Ghost Headquarters Prayer Band Mission to apply for a retroactive real property tax exemption for a certain parcel in the county of Nassau.

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S6185-2011 Actions

• Jul 18, 2012: SIGNED CHAP.197
• Jul 6, 2012: DELIVERED TO GOVERNOR
• Jun 11, 2012: returned to senate
• Jun 11, 2012: passed assembly
• Jun 11, 2012: ordered to third reading rules cal.105
• Jun 11, 2012: substituted for a9079
• 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.222
• Jan 11, 2012: REFERRED TO LOCAL GOVERNMENT

S6185-2011 Meetings

Local Government: Feb 29, 2012

S6185-2011 Calendars

Active List: Mar 7, 2012 , Floor Calendar: Mar 1, 2012 , Floor Calendar: Mar 5, 2012 , Floor Calendar: Mar 6, 2012 , Floor Calendar: Mar 7, 2012

S6185-2011 Votes

S6185-2011 Memo

BILL NUMBER:S6185

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 Holy Ghost
Headquarters Prayer Band Mission for a parcel of land located in the
town of Hempstead

PURPOSE:
To authorize the assessor of the County of Nassau to accept an applica-
tion for exemption from real property tax from the Holy Ghost Headquar-
ters Prayer Band Mission.

SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law for the assessment roll will
include the Holy Ghost Headquarters Prayer Band Mission for exemption.

JUSTIFICATION:
Holy Ghost Headquarters Prayer Band Mission is a not-for-profit entity
that owns property in Valley Stream, NY. This property is used for
worship and religious observance. This property is located at 26-30
Jamaica Avenue, Valley Stream, NY 11580.

This legislation would provide the Holy Ghost Headquarters Prayer Band
Mission with an exemption from real property taxes pursuant to section
420-a of the Real Property Tax Law with respect to the general tax for
the second half of the 2011 assessment roll and as a portion of the 2010
assessment roll, and the school taxes for a portion of the 2010-2011
assessment roll. In order to preserve the community's organization for
the use by its residents, the Holy Ghost Headquarters Prayer Band
Mission 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.

S6185-2011 Text

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

                                    6185

                              I N  SENATE

                              January 11, 2012
                                 ___________

  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 from the Holy Ghost
    Headquarters Prayer Band Mission 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 Holy Ghost Headquarters  Prayer  Band  Mission  an  application  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 second half of
  the 2011 assessment roll and a portion of the 2010 assessment roll,  and
  the school taxes for a portion of the 2010-2011 assessment roll, for the
  parcel  located in the town of Hempstead at 26-30 Jamaica Avenue, Valley
  Stream, otherwise known as section 37, block 123, lot 25.
    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.
                                                             LBD13976-02-2