Bill Text: NY A10455 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the county of Nassau to accept an application for exemption from real property taxes from the Center for Jewish Life.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-06-21 - substituted by s7488 [A10455 Detail]

Download: New_York-2011-A10455-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         10455
                                 I N  A S S E M B L Y
                                     May 29, 2012
                                      ___________
       Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
         Committee on Real Property Taxation
       AN ACT authorizing the assessor of the county of  Nassau  to  accept  an
         application for exemption from real property taxes from The Center for
         Jewish Life, for a certain parcel of land located in the town of Hemp-
         stead
         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 Center for Jewish Life an application for exemption from real  prop-
    4  erty  taxes  pursuant  to section 420-a of the real property tax law for
    5  the 2011-2012 assessment roll with respect to a portion  of  the  school
    6  taxes  and  all  of  the  general  taxes, for the parcel located at 2174
    7  Hewlett Avenue, town of Hempstead, hamlet of Merrick, otherwise known as
    8  section 56, block 157, lots 14-17 and 20-21. If accepted,  the  applica-
    9  tion shall be reviewed as if it had been received on or before the taxa-
   10  ble status date established for such roll.
   11    If satisfied that The Center for Jewish Life (i) acquired title to the
   12  property  for  which it seeks exemption subsequent to the taxable status
   13  dates established for such roll and prior to the taxable status date for
   14  the next ensuing assessment roll and (ii) would otherwise be entitled to
   15  such exemption if it had filed  an  application  for  exemption  by  the
   16  appropriate  taxable  status  date,  the  assessor, upon approval by the
   17  Nassau county legislature, may grant exemption from  taxation  beginning
   18  with  the  date  of acquisition of the property by The Center for Jewish
   19  Life and make appropriate correction  of  this  subject  roll.  If  such
   20  exemption  is  granted and if The Center for Jewish Life shall have paid
   21  any tax with respect to such subject roll, the  governing  body  or  tax
   22  department  may, in its sole discretion, provide for the refund of those
   23  taxes paid and cancel taxes,  fines,  penalties  or  interest  remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15318-03-2