Bill S6754-2013

Authorizes Shaare Rachamim, LLC to file an application for exemption from real property taxes

Authorizes Shaare Rachamim, LLC to file an application for exemption from real property taxes.

Details

Actions

  • Aug 7, 2014: SIGNED CHAP.229
  • Aug 1, 2014: DELIVERED TO GOVERNOR
  • Jun 9, 2014: returned to senate
  • Jun 9, 2014: passed assembly
  • Jun 9, 2014: ordered to third reading cal.833
  • Jun 9, 2014: substituted for a8861
  • May 12, 2014: referred to real property taxation
  • May 12, 2014: DELIVERED TO ASSEMBLY
  • May 12, 2014: PASSED SENATE
  • Mar 20, 2014: ADVANCED TO THIRD READING
  • Mar 19, 2014: 2ND REPORT CAL.
  • Mar 18, 2014: 1ST REPORT CAL.318
  • Mar 6, 2014: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 18, 2014
Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

Memo

BILL NUMBER:S6754

TITLE OF BILL: An act to authorize Shaare Rachamim, LLC to file an application for exemption from real property taxes for a certain parcel of land located in the village of Great Neck, county of Nassau

PURPOSE:

To authorize the assessor of the county of Nassau to accept from the Shaare Rachamim, LLC, a not-for-profit organization, applications for exemptions from real property taxes for the 2012-2013 assessment roll with respect to a portion of the 2013 general taxes and for the 2013-2014 assessment roll with respect to the 2014 general taxes and a portion of the 2013-2014 school taxes.

SUMMARY OF PROVISIONS:

Section one authorizes the assessor of the county of Nassau to accept from the Shaare Rachamim, LLC, a not-for-profit organization, applications for exemptions from real property taxes for the parcel owned by such entity at 695 Middle Neck Road, village of Great Neck, county of Nassau. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. The Nassau County Legislature or assessor may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, or interest remaining unpaid.

Section two is the effective date.

JUSTIFICATION:

Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill is chaptered authorizing an assessor to accept a late application.

LEGISLATIVE HISTORY:

This is a new bill.

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6754 IN SENATE March 6, 2014 ___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize Shaare Rachamim, LLC to file an application for exemption from real property taxes for a certain parcel of land located in the village of Great Neck, county of Nassau 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 Shaare Rachamim, LLC applications for exemptions from real property taxes pursuant to section 420-a of the real property tax law for the 2012-2013 assessment roll with respect to a portion of the 2013 general taxes and for the 2013-2014 assessment roll with respect to the 2014 general taxes and a portion of the 2013-2014 school taxes for the parcel owned by such not-for-profit corporation which is located at 695 Middle Neck Road, village of Great Neck, town of North Hempstead, county of Nassau, otherwise known as Nassau county tax map section 1, block 088, lot 04510. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that such not-for-profit organization would otherwise be entitled to such exemptions if such not-for-profit organization had filed applications for exemptions by the appropriate taxable status dates, the assessor, upon approval by the Nassau county legislature may make appropriate correction to the subject rolls. If such exemptions are granted and such organization, therefore, shall have paid any taxes with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, or interest remaining unpaid. S 2. This act shall take effect immediately.

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