Authorizes assessor of town of Islip, County of Suffolk to exempt certain parcels owned by BB/S Facilities Management Corporation from taxation.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (58): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (2): Bonacic, Parker
Excused (1): Oppenheimer
TITLE OF BILL:
An act in relation to authorizing BB/S Facilities Management Corporation to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk
PURPOSE OR GENERAL IDEA OF BILL:
To grant the town assessor for the town of Islip, county of Suffolk, the authority to exempt certain parcels owned by BB/S Facilities Management Corporation, a not for profit corporation, from liability for payment of real property taxes due on the 2009-2010 assessment roll.
SUMMARY OF PROVISIONS:
Section One authorizes and directs the assessor of the town of Islip to accept an application from BB/S Facilities Management Corporation for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the assessment roll of 2010-2011 for their property located at 145 Sycamore Avenue in Islandia. Upon satisfaction that BB/S Facilities Management Corporation would have otherwise been entitled to said exemption, the assessor may grant this exemption from all taxation beginning with respect to this roll. If exemption is granted, BB/S Facilities Management Corporation may be refunded any taxes paid and any taxes, fines, penalties, liens or interest unpaid may be cancelled through the sole discretion of the town board.
Section Two is the effective date.
BB/S Facilities Management Corporation, or Big Brothers Big Sisters of Long Island, purchased their property located at 145 Sycamore Avenue in Islandia after the taxable status date for the 2010-2011 assessment roll. This bill would authorize the assessor of the town of Islip to accept application from BB/S Facilities Management Corporation for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the 2010-2011 assessment roll.
None to the State.
This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ S. 6193 A. 8981 S E N A T E - A S S E M B L Y January 11, 2012 ___________IN SENATE -- Introduced by Sen. ZELDIN -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. RAMOS -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to authorizing BB/S Facilities Management Corporation to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk 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 Islip, county of Suffolk, is hereby author- ized to accept from BB/S Facilities Management Corporation an applica- tion or renewal application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2010-2011 town of Islip tax year assessment roll, for the parcel located at 145 Sycamore Avenue, Islandia, New York, 11749, also known as Lot 3 of Block 1 of section 17 of District 504. If accepted, the application or renewal application shall be reviewed as if it had been received on or before the taxable status date established for such rolls, and may be granted for such tax year or applicable portion thereof. If satisfied that BB/S Facilities Management Corporation (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates established for such rolls and prior to the taxable status dates for the next ensuing assessment rolls and (ii) would other- wise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor of the town of Islip upon approval by the Islip Town Board, may grant exemption from taxation with respect to the subject rolls for the period of time commencing on the date on which BB/S Facilities Management Corporation acquired title to the property, and may make appropriate corrections to the subject rolls. If such exemption is granted and if BB/S Facilities Management Corporation, shall have paid any tax with respect to theEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13557-01-1 S. 6193 2 A. 8981
subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, or interest remaining unpaid. S 2. This act shall take effect immediately.