Authorizes the Epilepsy Foundation of Long Island, Inc. 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 Epilepsy Foundation of Long Island, Inc. for a certain parcel of land located in the town of Hempstead
PURPOSE OR GENERAL IDEA OF BILL: To authorize the Epilepsy Foundation of Long Island Inc. to submit an application for real property tax exemption to the Nassau County assessor.
SUMMARY OF PROVISIONS: Section 1 allows the Epilepsy Foundation of Long Island, Inc. to file an application for a real property tax exemption for a portion of the 2011-2012 assessment roll for the part of the property located at 1500 Hempstead Turnpike, East Meadow that was not leased to another party during such period.
Section 2 provides the act take effect immediately.
JUSTIFICATION: The Epilepsy Foundation of Long Island, Inc., a New York not-for-profit corporation, purchased property located at 1500 Hempstead Turnpike, East Meadow, on November 2, 2011. Due to the timing of the closing and the approval of its tax exempt status, the Foundation was unable to file an application for a tax exemption for the entire 2011-2012 assessment roll. The Foundation was renting a portion of the property during this time. Accordingly, this bill allows the Foundation to retroactively submit an application for a partial exemption for the 2011-2012 assessment roll, only with regard to the property that was not leased to another party.
PRIOR LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6913 IN SENATE April 11, 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 Epilepsy Foundation of Long Island, Inc. 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 Epilepsy Foundation of Long Island, Inc. 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 that portion of the parcel located in the town of Hempstead at 1500 Hempstead Turnpike, East Meadow, otherwise known as: section 50, block 340, lot 452, which is not leased to another party. 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. LBD15305-01-2