Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.
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 Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for certain property in the village of Lawrence, county of Nassau
PURPOSE: This bill authorizes the Hebrew Academy of the Five Towns and Rockaway to retroactively apply for a real property tax exemption.
SUMMARY OF PROVISIONS: Section 420-a of the real property tax law for the assessment roll will include the Hebrew Academy of the Five Towns and Rockaway for exemption.
JUSTIFICATION: The Hebrew Academy of the Five Towns and Rockaway is a not-for-profit organization that owns property in Lawrence, NY. This property is located at 371 Central Avenue, Lawrence, NY 11559 for the use as a school.
This legislation would allow Hebrew Academy of the Five Towns and Rockaway an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law for the 2011-2012 tax year. The transfer of the property to the Hebrew Academy of the Five Towns and Rockaway occurred after the filing deadline for exempt status. Had the Hebrew Academy of the Five Towns and Rockaway filed for an application by the appropriate date, then it would have been entitled to such an exemption. In order to continue to provide the educational and religious services to the community, the Hebrew Academy of the Five Towns and Rockaway 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 ________________________________________________________________________ 7442--A IN SENATE May 17, 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 Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for certain property in the village of Lawrence, 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 the Hebrew Academy of Five Towns and Rockaway, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the pro rata share of the 2011-2012 assessment roll, for the parcel owned by such not-for-profit entity which is located at 371 Central Avenue, in the village of Lawrence, county of Nassau, otherwise known as Nassau county section 41, block 48, lot 535. 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 not-for-profit organization would otherwise be entitled to such exemption if such not-for-profit organization had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may make appropriate correction to the subject rolls. If such exemptions is granted and such organization, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, or interest 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. LBD15852-04-2