Bill Text: NY S01921 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the Hebrew Academy of Nassau county in the town of Hempstead to file an application for a real property tax exemption.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-06-16 - SUBSTITUTED BY A5255A [S01921 Detail]

Download: New_York-2011-S01921-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1921
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   January 14, 2011
                                      ___________
       Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize the Hebrew Academy  of  Nassau  county  to  file  an
         application for a real property tax exemption
         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 Nassau county, an application for  exemption  from
    4  real  property  taxes pursuant to section 420-a of the real property tax
    5  law for the 2009--2010 assessment roll, for the parcel  located  in  the
    6  town  of  Hempstead  at  243 Oak Street and 258 Warren Street, otherwise
    7  known as: section 44, block 37, lots 41-44, and section  44,  block  37,
    8  lots 97-103. If accepted, the application shall be reviewed as if it had
    9  been  received on or before the taxable status date established for such
   10  roll. If satisfied that such school: (i) acquired title to the  property
   11  for  which  it  seeks  exemption  subsequent  to the taxable status date
   12  established for such roll and prior to the taxable status date  for  the
   13  next  ensuing  assessment  roll; and (ii) would otherwise be entitled to
   14  such exemption if such school had filed an application for exemption  by
   15  the  appropriate  taxable  status  date,  the  assessor of the county of
   16  Nassau, upon approval  by  the  Nassau  county  legislature,  may  grant
   17  exemption  from  all  taxation beginning with the date of acquisition of
   18  the property by such school  and  make  appropriate  correction  of  the
   19  subject  roll.  If  exemption is granted and such school therefore shall
   20  have paid any tax with respect to the subject roll, the  governing  body
   21  or tax department may, in its sole discretion, provide for the refund of
   22  those taxes paid and cancel taxes, fines, penalties, or interest remain-
   23  ing unpaid.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07198-01-1