S6701-2011 - NY Senate Open Legislation - Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of the county of Nassau

Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of the county of Nassau.

Sponsor: HANNON / Committee: REAL PROPERTY TAXATION
Law Section: Real Property Taxation

S6701-2011 Actions

Jun 20, 2012: referred to real property taxation
Jun 20, 2012: DELIVERED TO ASSEMBLY
Jun 20, 2012: PASSED SENATE
May 31, 2012: ADVANCED TO THIRD READING
May 30, 2012: 2ND REPORT CAL.
May 23, 2012: 1ST REPORT CAL.907
Mar 12, 2012: REFERRED TO LOCAL GOVERNMENT

S6701-2011 Meetings

Local Government: May 23, 2012

S6701-2011 Calendars

Active List: Jun 20, 2012 , Floor Calendar: May 30, 2012 , Floor Calendar: May 31, 2012 , Floor Calendar: Jun 4, 2012 , Floor Calendar: Jun 5, 2012 , Floor Calendar: Jun 6, 2012 , Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012 , Floor Calendar: Jun 14, 2012 , Floor Calendar: Jun 18, 2012 , Floor Calendar: Jun 19, 2012 , Floor Calendar: Jun 20, 2012

S6701-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - May 23, 2012

Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

VOTE: FLOOR VOTE: - Jun 20, 2012

Ayes (58): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Nays (2): Bonacic, Larkin
Excused (2): Espaillat, Huntley

S6701-2011 Memo

BILL NUMBER:S6701

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 Academy
Charter School for a certain parcel of land located in the town of
Hempstead

PURPOSE OR GENERAL IDEA OF BILL:
To authorize the Academy Charter School to file an application for a
real property tax exemption for a portion of the 2010-2011 assessment
roll, and the 2011-2012 assessment roll.

SUMMARY OF PROVISIONS:
Section 1 allows the Academy Charter School to file a retroactive
application for real property tax assessment for a portion of the
2010- 2011 tax assessment roll, and for the 2011-2012 assessment roll.

Section 2 provides the act take effect immediately.

JUSTIFICATION:
The Academy Charter School purchased property located at 117 N.
Franklin Street, Hempstead, on March 30, 2011. The property was
purchased for educational purposes, but due to the timing of the
closing, its tax exempt status did not become effective until January
18, 2012.
Accordingly, this bill allows the organization to retroactively submit
an application for a partial exemption for the 2010-2011 assessment
roll, and an exemption for the 2011-2012 assessment roll.

PRIOR LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

S6701-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          6701
 I N  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 Academy
 Charter School for a certain parcel of land located  in  the  town  of
 Hempstead
 

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 Academy Charter School an application for exemption from real  prop
 erty  taxes pursuant to section 420-a of the real property tax law for a
 portion of the 2010-2011 assessment roll and  the  2011-2012  assessment
 roll,  for  the  parcel  located  in  the town of Hempstead at 117 North
 Franklin Street, Hempstead, otherwise known as: section 34,  block  291,
 lot 88.
 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.
 LBD15010-01-2

S6701-2011: Authorizes the Academy Charter School to submit an application for real property tax exemption to the assessor of the county of Nassau