Authorizes the Nassau Land Trust, 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 (55): 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, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Absent (1): Espaillat
Excused (2): Adams, Huntley
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 Nassau Land Trust, Inc. for a certain parcel of land located in the town of North Hempstead
PURPOSE OR GENERAL IDEA OF BILL: To authorize the Nassau Land Trust, Inc. to submit an application for real property tax exemption to the Nassau County assessor.
SUMMARY OF PROVISIONS: Section 1 allows the Nassau Land Trust, Inc. to file an application for a real property tax exemption for the 2009-2010, 2010-2011, and 2011-2012 assessment rolls for the part of the property lots located at 226 and 227 Hoffstofs Lane, Sands Point.
Section 2 provides the act take effect immediately.
JUSTIFICATION: The Nassau Land Trust, Inc., a not-for-profit corporation established to preserve open space in Nassau County, was donated property located on Hoffstofs Lane, Sands Point in 2003. The Nassau Land Trust, Inc. had intended to use the land for educational purposes, however, they were unable to obtain access to the property. Since the property was not being used for the intended educational purposes, the Nassau Land Trust was unable to receive an exemption for this property. Due to the usable nature of the property, the mission of the Nassau Land Trust, and the cost associated with the donated property, this bill would allow the Nassau County Assessor to consider a retroactive exemption for this property going back to 2009-2010.
PRIOR LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6914--B IN SENATE April 11, 2012 ___________Introduced by Sens. HANNON, MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax from the Nassau Land Trust, Inc. for a certain parcel of land located in the town of North 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 Nassau Land Trust, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2009-2010 assessment roll, the 2010-2011 assessment roll, and the 2011-2012 assessment roll for the parcel located in the town of North Hempstead at Hoffstofs Lane, Sands Point, otherwise known as: section 4, block B, lots 226, 227. 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. LBD15306-04-2