Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.

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S7442A-2011 Actions

• Jul 18, 2012: SIGNED CHAP.249
• 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.247
• Jun 18, 2012: substituted for a10236a
• Jun 13, 2012: referred to ways and means
• Jun 13, 2012: DELIVERED TO ASSEMBLY
• Jun 13, 2012: PASSED SENATE
• Jun 12, 2012: ADVANCED TO THIRD READING
• Jun 11, 2012: 2ND REPORT CAL.
• Jun 6, 2012: 1ST REPORT CAL.1132
• May 30, 2012: PRINT NUMBER 7442A
• May 30, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• May 17, 2012: REFERRED TO LOCAL GOVERNMENT

S7442A-2011 Meetings

Local Government: Jun 6, 2012

S7442A-2011 Calendars

Active List: Jun 13, 2012 , Floor Calendar: Jun 11, 2012 , Floor Calendar: Jun 12, 2012 , Floor Calendar: Jun 13, 2012

S7442A-2011 Votes

S7442A-2011 Memo

BILL NUMBER:S7442A

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 prop-
erty 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 Rocka-
way 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 proper-
ty 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 commu-
nity, 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.

S7442A-2011 Text

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

                                   7442--A

                              I N  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