Bill Text: NY A10236 | 2011-2012 | General Assembly | Amended
Bill Title: Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-06-18 - substituted by s7442a [A10236 Detail]
Download: New_York-2011-A10236-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
10236--A
I N A S S E M B L Y
May 15, 2012
___________
Introduced by M. of A. WEISENBERG -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to authorize the Hebrew Academy of Five Towns and Rockaway to
retroactively apply for a real property tax exemption for certain
property in the village of Lawrence, county of Nassau
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the county of Nassau is hereby authorized to accept from
3 the Hebrew Academy of Five Towns and Rockaway, an application for
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law for the pro rata share of the 2011-2012 assessment
6 roll, for the parcel owned by such not-for-profit entity which is
7 located at 371 Central Avenue, in the village of Lawrence, county of
8 Nassau, otherwise known as Nassau county section 41, block 48, lot 535.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such
11 rolls.
12 If satisfied that such not-for-profit organization would otherwise be
13 entitled to such exemption if such not-for-profit organization had filed
14 an application for exemption by the appropriate taxable status date, the
15 assessor, upon approval by the Nassau county legislature, may make
16 appropriate correction to the subject rolls. If such exemptions is
17 granted and such organization, therefore, shall have paid any tax with
18 respect to the subject rolls, the applicable governing body or tax
19 department may, in its sole discretion, provide for the refund of those
20 taxes paid and cancel those taxes, fines, penalties, liens, or interest
21 remaining unpaid.
22 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15852-03-2
