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

---

S7706-2011 Actions

• Jun 21, 2012: SUBSTITUTED BY A10685A
• Jun 19, 2012: ORDERED TO THIRD READING CAL.1346
• Jun 18, 2012: PRINT NUMBER 7706A
• Jun 18, 2012: AMEND (T) AND RECOMMIT TO RULES
• Jun 14, 2012: REFERRED TO RULES

S7706-2011 Votes

S7706-2011 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.

S7706-2011 Text

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

      S. 7706                                                 A. 10685

                        SENATE - ASSEMBLY

                                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

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD16233-01-2

 S. 7706                             2                           A. 10685

  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.