Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with the county of Nassau.

---

S7320-2011 Actions

• Jul 18, 2012: SIGNED CHAP.247
• Jul 6, 2012: DELIVERED TO GOVERNOR
• Jun 18, 2012: returned to senate
• Jun 18, 2012: passed assembly
• Jun 18, 2012: ordered to third reading rules cal.325
• Jun 18, 2012: substituted for a10174a
• Jun 6, 2012: referred to real property taxation
• Jun 6, 2012: DELIVERED TO ASSEMBLY
• Jun 6, 2012: PASSED SENATE
• May 31, 2012: ADVANCED TO THIRD READING
• May 30, 2012: 2ND REPORT CAL.
• May 30, 2012: AMENDED 7320A
• May 23, 2012: 1ST REPORT CAL.916
• May 2, 2012: REFERRED TO LOCAL GOVERNMENT

S7320-2011 Meetings

Local Government: May 23, 2012

S7320-2011 Calendars

Floor Calendar: May 30, 2012

S7320-2011 Votes

S7320-2011 Memo

BILL NUMBER:S7320

TITLE OF BILL:
An act
to authorize Monica's Manor, Inc. to file a retroactive application for
real property tax exemption with the county of Nassau

PURPOSE:
Authorize Monica's Manor, Inc. to file a retroactive application for a
real property tax exemption with the county.

SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau to accept
an application for exemption from real property taxes pursuant to
Section 420-a of the Real Property Tax Law for certain taxes owed by
Monica's Manor, Inc.

Section two provides that the act shall take effect immediately.

JUSTIFICATION:
Monica's Manor, Inc. is a not-for-profit tax exempt organization that
owns and operates three transitional-group homes in Nassau County.
Their first property, purchased in 2005, has timely enjoyed a real
property tax exemption. Its' second property, also enjoys a real
property tax exemption. Monica's Manor was unable to file an
exemption for tax years 2010/11 and 2011/12 for its third property,
the subject of this bill, as this property was purchased subsequent
to the filing deadlines, and the organization has been liable for
taxes since its closing on July 27, 2011.
The bill intends to undo the financial hardship of the not-for-profit
corporation having to pay real property tax they would not otherwise
have to pay if they had been permitted to file an application.
Monica's Manor, Inc. has filed a timely application for a tax
exemption with the Nassau County Department of Assessment for the
2012/13 tax year.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

S7320-2011 Text

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

                                    7320

                              I N  SENATE

                                 May 2, 2012
                                 ___________

  Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government

  AN ACT to authorize Monica's Manor, Inc. to file a retroactive  applica-
    tion for real property tax exemption with the 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 assessor of the county of Nassau is hereby authorized to accept from
  Monica's Manor, Inc. an application for  exemption  from  real  property
  taxes  pursuant  to  section  420-a of the real property tax law for the
  2010-2011 and 2011-2012 assessment rolls with respect to the second half
  of the 2010-2011 school taxes, the 2011-2012 school  taxes,  the  second
  half  of  the  2011  general  taxes,  and the 2012 general taxes for the
  parcel of land acquired by Monica's Manor, Inc. on July 27, 2011 located
  in the town of Hempstead at 1300 Commodore Road, Uniondale also known as
  and by section 50, block 333-01, lot 5 on the land and tax map of Nassau
  county. If accepted, such 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  by the Nassau county legislature, may grant exemption from all
  taxation beginning with the date of acquisition of the property  by  the
  organization  and  make appropriate corrections to the subject rolls. If
  exemption is granted and such organization therefore shall have paid any
  tax with respect to the subject rolls, the governing  body  or  the  tax
  department  may, in its sole discretion, provide for the refund of those
  taxes paid; cancel taxes, fines, penalties or interest remaining unpaid;
  and reimburse tax lien holders.
    S 2. This act shall take effect immediately.


   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD15654-01-2