Authorizes the Calvary Tabernacle to submit an application for real property tax exemption to the assessor of the county of Nassau.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
Ayes (54): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Excused (5): Espaillat, Farley, Huntley, Smith, Young
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 Calvary Tabernacle for a certain parcel of land located in the town of Hempstead
PURPOSE OR GENERAL IDEA OF BILL: To authorize the Calvary Tabernacle to file an application for a real property tax exemption for a portion of the 2009-2010, 2010-2011 and 2011-2012 assessment rolls.
SUMMARY OF PROVISIONS: Section 1 allows the Calvary Tabernacle to file an application for exemption from real property taxes for a portion of the 2009-2010, 2010-2011 and 2011-2012 assessment rolls.
Section 2 provides the act take effect immediately.
JUSTIFICATION: The Calvary Tabernacle was billed taxes on vacant property that it owns at 253A Fulton Avenue in Hempstead. The property was previously rented by a store owner who began defaulting on his payments in 2008, and eventually abandoned the property in July of 2008. The tenant's breach of contract left the Calvary Tabernacle owing $70,000 in taxes on property from which they received no income. This legislation authorizes the Calvary Tabernacle to submit a retroactive application for a tax exemption for the time period that it was not receiving rental income.
PRIOR LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6700 IN SENATE March 12, 2012 ___________Introduced by Sen. HANNON -- 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 Calvary Tabernacle for a certain parcel of land located in the town of Hemp- stead 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 Calvary Tabernacle an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for a portion of the 2009-2010 assessment roll, for a portion of the 2010-2011 assessment roll, and for a portion of the 2011-2012 assessment roll for the parcel located in the town of Hempstead at 253A Fulton Avenue, Hemp- stead, otherwise known as: section 34, block 338, lot 6. 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 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 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. LBD15009-01-2