Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Morgan Center.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (54): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, 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 (5): Bonacic, Dilan, Krueger, Larkin, O'Mara
Excused (2): Maziarz, Oppenheimer
TITLE OF BILL: An act to authorize the assessor of the town of Islip to accept an application for exemption from real property taxes from the Morgan Center for a certain parcel of land
PURPOSE: To authorize the Islip Town Assessor to accept an application for a real property tax exemption for a certain parcel owned by The Morgan Center.
SUMMARY OF PROVISIONS: This bill would authorize the assessor of the town of Islip to accept an application from The Morgan Center for exemption from real property taxes pursuant to º420-a of the Real Property Tax Law for the 2010-2011 assessment roll. If satisfied that The Morgan Center would otherwise have been entitled to said exemption, the assessor is authorized to grant same, and cancel all remaining unpaid taxes. It would also allow the assessor of the Town of Islip, with the approval of the Town Board, to provide for the refund of any taxes that may have been paid by The Morgan Center.
JUSTIFICATION: The Morgan Center is a nonprofit organization dedicated to providing preschool age children who are undergoing treatment for cancer the opportunity to interact and socialize in a safe environment that stimulates cognitive and social development. The Morgan Center purchased office space at 111 Carleton Avenue, Suite 2, Islip Terrace, New York on December 30, 2010. As a 501(c)3 not-for-profit corporation, The Morgan Center is entitled to exemption from real property taxes pursuant to º420-a of the Real Property Tax Law and has applied, and been approved, for this exemption going forward. However, because this purchase was made after the closing of the 2010-2011 tax rolls, there were taxes due in the amount of $42,437.30, which the Morgan Center has already paid. This legislation is necessary to allow the Town of Islip to accept a retroactive application from the Morgan Center and refund the aforementioned taxes.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None to State. The Town of Islip would refund $42,437.30 that has already been paid.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6422 IN SENATE February 7, 2012 ___________Introduced by Sen. JOHNSON -- 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 town of Islip to accept an application for exemption from real property taxes from the Morgan Center for a certain parcel of land 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 any law to the contrary, the assessor of the town of Islip is hereby authorized to accept from the Morgan Center, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment roll for the 2010-2011 assessable tax year for the parcel conveyed to such center on December 30, 2010, located in the town of Islip at 111 Carleton Avenue, Islip Terrace, also known as district 500, section 296, block 04.00, lot 002.000. If accepted, the applica- tion shall be reviewed as if it had been received on or before the taxa- ble status date established for such roll. If satisfied that the Morgan Center, (i) acquired title to the proper- ty for which it seeks exemption subsequent to the taxable status dates established for such roll and prior to the taxable status dates for the next ensuing assessment roll and (ii) would otherwise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the town board of Islip, may grant exemption from taxation beginning with the date of acquisition of the property by the Morgan Center, and make appropriate correction of this subject roll. If such exemption is grant- ed and if the Morgan Center shall have paid any tax with respect to such subject roll, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties or interest 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. LBD14419-01-2