Authorizes Monica's Manor, Inc. to file a retroactive application for real property exemption with the county of Nassau.
Law Section: Real Property Taxation
Law Section: Real Property Taxation
- 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
S7320A-2011 CalendarsActive List: Jun 6, 2012 , Floor Calendar: May 31, 2012 , Floor Calendar: Jun 4, 2012 , Floor Calendar: Jun 5, 2012 , Floor Calendar: Jun 6, 2012
VOTE: COMMITTEE VOTE: - Local Government - May 23, 2012
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
VOTE: FLOOR VOTE: - Jun 6, 2012
Ayes (54): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Excused (5): Espaillat, Farley, Huntley, Smith, Young
BILL NUMBER:S7320A TITLE OF BILL: An act to authorize Monica's Manor, Inc. to file a retroactive applica- tion 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 prop- erty tax exemption. Its second property also enjoys a real property tax exemption. Monica's Manor was unable to file an exemption for the 2010/11 and 2011/12 tax years on 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 January 24, 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 applica- tion. 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.
S T A T E O F N E W Y O R K
Cal. No. 916 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 - reported favorably from said committee, ordered to first report, amended on first report, ordered to a second report, and to be reprinted as amended, retaining its place in the order of second report
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 pro-rata share of the 2010-2011 school taxes, the 2011-2012 school taxes, with respect to the pro-rata share of the 2011 general taxes, and the 2012 general taxes for the parcel of land acquired by Monica's Manor, Inc. on January 24, 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. LBD15654-02-2