Bill S716-2009

Authorizes Vaishnav Temple of New York to file an application for exemption from real property taxes for certain land

Authorizes Vaishnav Temple of New York to file an application for exemption from real property taxes for certain land in the village of New Hyde Park.

Details

Actions

  • Apr 8, 2010: referred to real property taxation
  • Apr 8, 2010: DELIVERED TO ASSEMBLY
  • Apr 8, 2010: PASSED SENATE
  • Mar 26, 2010: ADVANCED TO THIRD READING
  • Mar 25, 2010: 2ND REPORT CAL.
  • Mar 24, 2010: 1ST REPORT CAL.302
  • Jan 6, 2010: REFERRED TO LOCAL GOVERNMENT
  • Jan 14, 2009: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 24, 2010
Ayes (6): Stewart-Cousins, Oppenheimer, Valesky, Thompson, Johnson C, Little
Nays (1): Bonacic
Excused (1): Morahan

Memo

 BILL NUMBER:  S716

TITLE OF BILL : An act to authorize Vaishnav Temple of New York to file an application for exemption from real property taxes for a certain parcel of land located in the village of New Hyde Park, county of Nassau

PURPOSE : To allow Vaishnav Temple of New York the opportunity to apply for retroactive tax exemption.

SUMMARY OF PROVISIONS : Section one authorizes the Assessors of the Village of New Hyde Park and the County of Nassau to accept from Vaishnav Temple of New York, a not-for-profit organization, an application for exemption from real property taxes for the parcel owned by such entity at 100 Lakeville Road in New Hyde Park. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. The Village of New Hyde Park Board of Trustees and the Nassau County Legislature have the sale discretion to provide for the refund of those taxes paid by the Vaishnav Temple and cancel taxes, fines, penalties, liens or interest remaining unpaid.

Section two is the effective date.

EXISTING LAW : Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill chaptered authorizing an assessor to accept a late application.

JUSTIFICATION : The Vaishnav Temple would have been entitled to the property tax exemption if it had filed the application for the exemption by the appropriate status date. Since the Vaishnav Temple had purchased the property from a religious nonprofit organization, the taxable status of the property did not change.

LEGISLATIVE HISTORY : 2007: Referred to Rules 2008: Referred to Local Government

FISCAL IMPLICATIONS : None to the State.

EFFECTIVE DATE : This act shall take effect immediately.

Text

STATE OF NEW YORK ________________________________________________________________________ 716 2009-2010 Regular Sessions IN SENATE January 14, 2009 ___________
Introduced by Sens. C. JOHNSON, DIAZ, ONORATO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize Vaishnav Temple of New York to file an application for exemption from real property taxes for a certain parcel of land located in the village of New Hyde Park, county of Nassau 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 assessors of the village of New Hyde Park and of the county of Nassau, are hereby authorized to accept from Vaishnav Temple of New York, a not-for-profit organization, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2005-2006 assessment roll, for the parcel owned by such organization located in the village of New Hyde Park at 100 Lakeville Road, New Hyde Park, located at section 8, block 50, lots 356-359, 360- 362 and 395. 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 not-for-profit corporation acquired title to such property for which it seeks exemption subsequent to the taxable status date established for such roll and prior to the taxable status date for the next ensuing roll and would otherwise be entitled to such exemption if the organization had filed an application for such exemption by the appropriate taxable status date, the assessors of the village of New Hyde Park and the county of Nassau, upon approval by the village of New Hyde Park board of trustees and the county legislature of such county, shall grant exemption from taxation with respect to the subject roll and make appropriate correction to the subject roll. If the exemption is granted and such not-for-profit corporation shall have paid any tax with regard to the subject roll, the village of New Hyde Park
board of trustees and the county legislature of Nassau county may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, liens or interest remaining unpaid. S 2. This act shall take effect immediately.

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