Bill S7007A-2011

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the county of Nassau

Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the town of Hempstead, county of Nassau.

Details

Actions

  • Jul 18, 2012: SIGNED CHAP.240
  • Jul 6, 2012: DELIVERED TO GOVERNOR
  • Jun 14, 2012: returned to senate
  • Jun 14, 2012: passed assembly
  • Jun 14, 2012: ordered to third reading rules cal.224
  • Jun 14, 2012: substituted for a9938a
  • Jun 13, 2012: referred to ways and means
  • Jun 13, 2012: DELIVERED TO ASSEMBLY
  • Jun 13, 2012: PASSED SENATE
  • Jun 12, 2012: ADVANCED TO THIRD READING
  • Jun 11, 2012: 2ND REPORT CAL.
  • Jun 6, 2012: 1ST REPORT CAL.1124
  • May 22, 2012: PRINT NUMBER 7007A
  • May 22, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • Apr 20, 2012: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Jun 6, 2012
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

Memo

BILL NUMBER:S7007A

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 Mesivta Atres Yaakov for parcels of land located in the town of Hempstead

PURPOSE: To authorize Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels within Nassau County.

SUMMARY OF PROVISIONS: Section 420-a of the real property tax law for the assessment roll will include Mesivta Atres Yaakov for exemption.

JUSTIFICATION: Mesivta Atres Yaakov is a not-for-profit tax exempt organization that owns property located in the Village of Lawrence, NY. This property is to be used as a school for religious and educational purposes. The property is located at 389 and 393 Mulry Lane, Lawrence, NY 11559.

This legislation would provide the Mesivta Atres Yaakov with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law for the 2010-2011 assessment roll with respect to a portion of the 2011 general taxes and the 2011-2012 assessment roll with respect to the 2011-2012 school taxes and the 2012 general taxes. The transfer of ownership took place after the tax exempt filing date, and as a result was liable for approximately twelve months of property taxes despite their not-for-profit status. Mesivta Artes Yaakov has filed a timely application, got tax exemption, and has been approved, by the Nassau County Assessor, for the 2012-2013 tax year. In order to preserve the community's organization for the use by its residents, the Mesivta Atres Yaakov needs the requested relief from real property taxes.

LEGISLATIVE HISTORY: New legislation.

FISCAL IMPLICATIONS: The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 7007--A IN SENATE April 20, 2012 ___________
Introduced by Sen. SKELOS -- 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 AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax from Mesivta Atres Yaakov for parcels 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 Mesivta Atres Yaakov an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2010-2011 assessment roll with respect to a portion of the 2011 general taxes and the 2011-2012 assessment roll with respect to the 2011-2012 school taxes and the 2012 general taxes, for the parcels located in the town of Hempstead at 389 and 393 Mulry Lane, Lawrence, otherwise known as section 41, block 97, lots 1, 2, and 103. 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 beginning with the date of acquisition of the properties by such organization 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 department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, interest or tax liens remaining unpaid. S 2. This act shall take effect immediately.

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