Authorizes the Grayson Street Assembly to apply for a retroactive real property tax exemption for a certain parcel in the county of Nassau.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (53): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Huntley, Johnson, Kennedy, Klein, Lanza, LaValle, Libous, Little, Marcellino, Martins, McDonald, Montgomery, Nozzolio, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (6): Bonacic, Dilan, Hassell-Thomps, Krueger, Larkin, O'Mara
Excused (2): Maziarz, Oppenheimer
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 Grayson Street Assembly 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 the Grayson Street Assembly.
SUMMARY OF PROVISIONS: Section 420-a of the real property tax law for the assessment roll will include the Grayson Street Assembly for exemption.
JUSTIFICATION: Grayson Street Assembly is a not-for-profit entity that owns property in Elmont, NY. This property is used for worship and religious observance. This property is located at 2015 Linden Boulevard, Elmont, NY 11003.
This legislation would provide the Grayson Street Assembly 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 a portion of the 2010-2011 assessment roll. In order to preserve the community's organization for the use by its residents, the Grayson Street Assembly 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.
STATE OF NEW YORK ________________________________________________________________________ 6186 IN 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 Grayson Street Assembly 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 Grayson Street Assembly an application for exemption from real prop- erty taxes pursuant to section 420-a of the real property tax law with respect to the general tax for the 2011 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 2015 Linden Boulevard, Elmont, otherwise known as section 37, block 410, lot 18. 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. LBD13972-02-2