Authorizes Mesivta Atres Yaakov to apply for a retroactive real property tax exemption for parcels in the town of Hempstead, county of Nassau.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
Ayes (57): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, 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, Storobin, Valesky, Young, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Excused (2): Huntley, Krueger
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.
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.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14955-06-2