Authorizes Merkos L'Inyonei Chinuch, Inc. to apply for a real property tax exemption on a certain parcel of land in the county of Nassau.
Ayes (60): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Excused (2): Huntley, Krueger
Ayes (23): Skelos, Alesi, Farley, Fuschillo, Hannon, Johnson, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Dilan, Duane, Hassell-Thompson, Montgomery, Parker, Perkins, Smith, Stewart-Cousins
Nays (1): Larkin
Excused (1): Krueger
BILL NUMBER:S7513
TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Merkos L'Inyonei Chinuch, Inc. for a certain parcel of land located in the town of Hempstead
PURPOSE: To authorize Merkos L'Inyonei Chinuch to apply for a retroactive real property tax exemption for a parcel in Nassau County.
SUMMARY OF PROVISIONS: This bill would authorize and direct 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 the Merkos L'Inyonei Chinuch.
JUSTIFICATION: Merkos L'Inyonie Chinuch, Inc. is a not-for-profit organization, and the educational arm of the world wide Chabad-Lubavitch organization. Merkos L'Inyonie Chinuch purchased the property known as 3000 Lawson Blvd., in Oceanside, NY, on May 15, 2007 for the purpose of moving its religious book storage, warehousing and shipping operation.
On or before January 2, 2008, Merkos L'Inyonie Chinuch made an application to the Nassau County Department of Assessment for real property tax exemption for the premises located at 3000 Lawson Blvd., Oceanside, N.Y., but the application was denied. The basis of the denial by the Nassau County Assessor's Office was technical in nature. Merkos L'Inyonie Chinuch qualifies for tax purposes for the tax exempt status necessary to receive the benefits of the real property tax exemption retroactively as well as moving forward.
LEGISLATIVE HISTORY: PASSED SENATE - 6/25/10 Referred to the Assembly Real Property Taxation Committee
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 ________________________________________________________________________ 7513 IN SENATE May 30, 2012 ___________Introduced by Sen. SKELOS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Merkos L'Inyonei Chinuch, Inc. for a certain parcel of land located in the town of Hempstead 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 Merkos L'Inyonei Chinuch, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the pro rata share of the 2010-2011 and 2011-2012 assessment rolls, for the parcel acquired by Merkos L'Inyonei Chinuch, Inc. on May 15, 2007, located in the town of Hempstead at 3000 Lawson Boulevard, Oceanside, otherwise known as section 43, block 348, lot 157 and 158. 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 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 of the Nassau county legislature, may grant exemption from all taxation beginning with the date of acquisition of the property by such organization and make appropriate correction to the subject rolls. If such exemption is granted and such organization therefore shall have paid any tax with respect to the subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, interest or tax liens 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. LBD16087-01-2

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