Bill S7809-2013

Authorizes The Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc. to file an application for retroactive tax exempt status

Authorizes The Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc. to file an application for retroactive tax exempt status.

Details

Actions

  • Aug 7, 2014: SIGNED CHAP.245
  • Aug 1, 2014: DELIVERED TO GOVERNOR
  • Jun 19, 2014: returned to senate
  • Jun 19, 2014: passed assembly
  • Jun 19, 2014: ordered to third reading rules cal.575
  • Jun 19, 2014: substituted for a10088
  • Jun 19, 2014: referred to ways and means
  • Jun 19, 2014: DELIVERED TO ASSEMBLY
  • Jun 19, 2014: PASSED SENATE
  • Jun 19, 2014: ORDERED TO THIRD READING CAL.1625
  • Jun 19, 2014: COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • Jun 11, 2014: REFERRED TO LOCAL GOVERNMENT

Meetings

Votes

Memo

BILL NUMBER:S7809

TITLE OF BILL: An act authorizing the Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc., to file an application for retroactive tax exempt status

PURPOSE:

To grant the town assessor for the town of Brookhaven the authority to exempt the Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc. from liability for payment of real property taxes due on the 2013-2014 assessment roll.

SUMMARY OF PROVISIONS:

Section One authorizes the assessor of the town of Brookhaven to accept an application from the Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc., for exemption from real property taxes pursuant to Section 462 of the real property law for the assessment roll as completed in 2013-2014. Upon satisfaction that the organization, would have otherwise been entitled to exemption, had the property been used by an officiating clergyman for residential purposes, and had said application been filed in a timely manner, the assessor may grant this exemption from all taxation with respect to the 2013-2014 roll. If the exemption is granted, the organization may be refunded any taxes paid and cancel any taxes, fines, penalties and interest remaining unpaid.

Section Two is the effective date.

JUSTIFICATION:

The Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc., is a not for profit, occupying a building located at 7 Crossway Blvd., Patchogue, NY 11772. The organization purchased this property on April 8, 2014, missing the taxable status by which an application for exemption from real properties must be filed. This legislation would allow the organization the ability to file a late application for forgiveness from property taxes due on the 2013-2014 roll.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPACT:

None to the state.

EFFECTIVE DATE:

Immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 7809 IN SENATE June 11, 2014 ___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the Long Island Gay, Lesbian, Bisexual and Transgen- der Health and Human Services Network, Inc., to file an application for retroactive tax exempt status 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 town of Brookhaven is hereby authorized to accept from the Long Island Gay, Lesbian, Bisexual and Transgender Health and Human Services Network, Inc., an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2013-2014 assessment roll, for the parcel conveyed to such organization, with such parcel being located in the town of Brookhaven at 7 Crossway Blvd., Patchogue, NY 11772, otherwise known as: Suffolk County Tax Map Number 0200-973.00-01.00-007.019. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. 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 of the town of Brookhaven, upon approval by the town board of such town, may grant exemption from all taxation beginning on the date of the convey- ance of such parcel to such organization on the effective date of this act and cancel taxes, fines, penalties, and interest remaining unpaid, and repay any taxes, fines, penalties and interest paid by such organ- ization and make appropriate correction of the subject roll. S 2. This act shall take effect immediately.

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