This bill has been amended

Bill S7706-2011

Authorizes the assessor of the county of Nassau to accept from Family Life Worship Cathedral Inc., an application for exemption from real property taxes

Authorizes the assessor of the county of Nassau to accept from Family Life Worship Center Inc., an application for exemption from real property taxes.

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  • Jun 14, 2012: REFERRED TO RULES

Memo

BILL NUMBER:S7706

TITLE OF BILL: An act in relation to authorizing the assessor of the county of Nassau to accept from Family Life Worship Cathedral Inc., an application for exemption from real property taxes

PURPOSE: To allow Family Life Worship Cathedral, a not-for profit religious organization pursuant to §420-a of the Real Property Tax Law, to file retroactively for tax exemption for property which would have received such exemption if a timely application had been filed before the applicable Nassau County taxable status dates.

SUMMARY OF PROVISIONS: Section one authorizes the assessor of the County of Nassau to accept from Family Life Worship Cathedral an application for exemption for real property taxes pursuant to Real Property Tax Law §406 for the 2009-2010 assessment roll with respect to the pro-rata share of the 2009-2010 school taxes and general taxes, and the 2010-2011 assessment rolls with respect to the pro-rata share of the 2010-2011 school taxes and general taxes for the parcel located in the village of Elmont and known as lot 5-10, block 551, section 32 on the Nassau County Land and Tax Map. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll, and any exemptions shall be granted for the period of each respective tax year commencing on and after the date of acquisition of the property, and continuing to and including the end of each such tax year.

EXISTING LAW: Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill chaptered authorizing an assessor to accept a late application.

JUSTIFICATION: Family Life Worship Cathedral, a not-for-profit religious organization pursuant to §420-a of the Real Property Tax Law, acquired title to a parcel of property located in the village of Elmont, Nassau County, at 1350 A Street and would otherwise be entitled to a tax exemption on such property if such corporation filed an application for the exemption on or before the appropriate taxable status date. This bill is intended to ameliorate any hardship that will be suffered by Family Life Worship Cathedral if it is required to pay the property taxes due as described above.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 7706 A. 10685 S E N A T E - A S S E M B L Y June 14, 2012 ___________
IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print- ed, and when printed to be committed to the Committee on Rules IN ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to authorizing the assessor of the county of Nassau to accept from Family Life Worship Cathedral Inc., an application for exemption from real property taxes 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 any law to the contrary, the assessor of the county of Nassau is hereby authorized to accept from Family Life Worship Cathedral Inc., an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2009-2010 assessment rolls with respect to a pro-rata portion of the 2009-2010 school taxes and a pro-rata share of the 2009-2010 general taxes and the 2010-2011 assessment rolls with respect to the 2010-2011 school taxes and the 2010-2011 general taxes, for the parcels located at 1350 A Street, Elmont, New York 11003 also known as lots 5-10 of block 551 of section 32. If accepted, the applica- tion shall be reviewed as if it had been received on or before the taxa- ble status date established for such rolls. If satisfied that Family Life Worship Cathedral Inc., (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates estab- lished for such rolls and prior to the taxable status dates for the next ensuing assessment rolls and (ii) would otherwise be entitled to such exemption if it had filed an application for exemption by the appropri- ate taxable status date, the assessor, upon approval by the Nassau coun- ty legislature, may grant exemption from taxation beginning with the date of acquisition of the property by Family Life Worship Cathedral Inc. and make appropriate correction of these subject rolls. If such exemption is granted and if Family Worship Cathedral Inc., shall have paid any tax with respect to such 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 or interest remain- ing unpaid. S 2. This act shall take effect immediately.

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