Bill S7706A-2011

Authorizes the assessor of the county of Nassau to accept from Family Life Worship Center 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.

Details

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

Votes

VOTE: COMMITTEE VOTE: - Rules - Jun 21, 2012
Ayes (23): Skelos, Farley, Fuschillo, Hannon, Johnson, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Dilan, Duane, Hassell-Thompson, Krueger, Montgomery, Parker, Perkins, Smith, Stewart-Cousins
Nays (1): Larkin
Excused (1): Alesi

Memo

BILL NUMBER:S7706A

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

PURPOSE: To allow Family Life Worship Center Inc., 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 Center Inc. 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 2010 general taxes, and the 2010-2011 assessment rolls with respect to the pro-rata share of the 2010-2011 school taxes and 2011 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 Center Inc., a not-far-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 A. 10685--A 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 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT in relation to authorizing the assessor of the county of Nassau to accept from Family Life Worship Center 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 Center 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 from a pro-rata portion of the 2009-2010 school taxes and a pro-rata share of the 2010 general taxes and the 2010-2011 assessment rolls with respect to the 2010-2011 school taxes and the 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 application shall be reviewed as if it had been received on or before the taxable status date established for such rolls. If satisfied that Family Life Worship Center Inc. would otherwise be entitled to such exemption if it had acquired such property prior to the appropriate taxable status dates and filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may grant exemption from taxation beginning with the date of acquisition of the property by Family Life Worship Center Inc. and make appropriate correction of these subject rolls. If such exemption is granted and if Family Life Worship Center 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 remaining unpaid. S 2. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus