Bill S6611-2011

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 Alzheimer's Association

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 Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc.

Details

Actions

  • Jul 18, 2012: SIGNED CHAP.224
  • Jul 6, 2012: DELIVERED TO GOVERNOR
  • Jun 14, 2012: returned to senate
  • Jun 14, 2012: passed assembly
  • Jun 14, 2012: ordered to third reading rules cal.222
  • Jun 14, 2012: substituted for a9933
  • Mar 20, 2012: referred to real property taxation
  • Mar 20, 2012: DELIVERED TO ASSEMBLY
  • Mar 20, 2012: PASSED SENATE
  • Mar 19, 2012: ADVANCED TO THIRD READING
  • Mar 15, 2012: 2ND REPORT CAL.
  • Mar 14, 2012: 1ST REPORT CAL.362
  • Mar 2, 2012: REFERRED TO LOCAL GOVERNMENT

Meetings

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 14, 2012
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

Memo

BILL NUMBER:S6611

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 Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc. 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 Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc.

SUMMARY OF PROVISIONS: This bill would authorize the assessor of the town of Islip to accept an application from Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc. for exemption from real property taxes pursuant to §420-a of the Real Property Tax Law for the 2010-2011 and 2011-12 assessment roll. If satisfied that Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc. 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 Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc.

JUSTIFICATION: The Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc. is a nonprofit organization whose mission is to eliminate Alzheimer's disease through the advancement of research, to provide and enhance care and support for all affected, and to reduce the risk of dementia through the promotion of brain health. The Association purchased property at 41-45 Park Avenue, Bay Shore, New York on June 20, 2011. As a 501 (c)3 not-for-profit corporation, the Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc. is entitled to exemption from real property taxes pursuant to §420-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 $15,693, which the Association has already paid. What's more, the Association has never owned property before and was unaware that they needed to apply for the exemption in the 2011-12 tax year. This legislation is necessary to allow the Town of Islip to accept a retroactive application from the Alzheimer's Disease & Related Disorders Association Long Island Chapter, Inc. and refund the aforementioned taxes.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None to State. The Town of Islip would refund $33,981.86 that has already been paid and further waive $18,288.85 that is not yet due.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6611 IN SENATE March 2, 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 Alzheimer's Disease & Related Disorders Association Long Island Chap- ter Inc. 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 Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc., an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment rolls for the 2010-2011 and 2011-2012 assessable tax years for the parcel conveyed to such organization on June 20, 2011, located in the town of Islip at 41-45 Park Avenue, Bay Shore, also known as district 500, section 393, block 02.00, lot 091.001. 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 the Alzheimer's Disease & Related Disorders Associ- ation Long Island Chapter Inc., (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates estab- lished for such rolls 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 appropri- ate 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 Alzheimer's Disease & Related Disor- ders Association Long Island Chapter Inc., and make appropriate correction of the subject rolls. If such exemption is granted and if the Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc. shall have paid any tax with respect to such 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 or interest remaining unpaid. S 2. This act shall take effect immediately.

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