Authorizes the Farmingdale public library to submit an application for real property tax exemption to the assessor of the county of Nassau.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (56): 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, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (4): Bonacic, Larkin, O'Mara, Parker
Excused (1): 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 Farmingdale public library for a certain parcel of land located in the town of Oyster Bay
PURPOSE OR GENERAL IDEA OF BILL: To authorize the Farmingdale public library to file an application for a real property tax exemption.
SUMMARY OF PROVISIONS: Section 1 allows the Farmingdale public library to file a retroactive application for real property tax assessment for a portion of the 2011-2012 tax assessment roll.
Section 2 provides the act take effect immediately.
JUSTIFICATION: The Farmingdale public library purchased 120 Merritts Road, Farmingdale, New York. Thereafter, the organization attempted to file a tax exemption status. The organization was unable to have the newly purchased property declared tax exempt for all of the 2011-2012 assessment roll. This bill allows the organization to retroactively file such tax exemption.
PRIOR LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6550--A IN SENATE February 27, 2012 ___________Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax from the Farmingdale public library for a certain parcel of land located in the town of Oyster Bay 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 Farmingdale public library an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2011-2012 assessment roll, for the parcel located in the town of Oyster Bay at 120 Merritts Road, Farmingdale, otherwise known as: section 49, block H, lot 558. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. 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 and make appropriate corrections to the subject roll. If such exemption is granted and such organization therefore shall have paid any tax with respect to the subject roll, the governing body or tax depart- ment may, in its sole discretion, provide for the refund of those taxes paid and cancel any 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. LBD14765-03-2