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

---

S7007A-2011 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

S7007A-2011 Meetings

Local Government: Jun 6, 2012

S7007A-2011 Calendars

Active List: Jun 13, 2012 , Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012

S7007A-2011 Votes

S7007A-2011 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 prop-
erty 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 prop-
erty 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 Proper-
ty 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.

S7007A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   7007--A

                              I N  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.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD14955-06-2