Bill Text: NY S04050 | 2009-2010 | General Assembly | Introduced

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Bill Title: Authorizes the YES Community Counseling Center to apply to the Nassau county assessor for a real property tax exemption for a parcel in the town of Oyster Bay acquired after the taxable status date.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-06-25 - referred to real property taxation [S04050 Detail]

Download: New_York-2009-S04050-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4050
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                     April 8, 2009
                                      ___________
       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 assessor of the county of Nassau  to  accept  an
         application for exemption from real property taxes from the YES Commu-
         nity  Counseling  Center  for  a certain parcel of land located in the
         town of Oyster Bay
         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  YES  Community Counseling Center an application exemption from real
    4  property taxes pursuant to section 420-a of the real  property  tax  law
    5  for  the  assessment  rolls  as to which January 2, 2003 was the taxable
    6  status date with respect to the pro rata share of the  general  tax  for
    7  the  2003 assessment roll, the general tax for the 2004 assessment roll,
    8  and the school taxes for the 2003-2004 and 2004-2005 school  tax  rolls,
    9  for the parcel acquired by the YES Community Counseling Center on Decem-
   10  ber  31,  2003  located  in  the  town of Oyster Bay at 75 Grand Avenue,
   11  Massapequa, otherwise known as section 52, block 203, lots 45 and 47. If
   12  accepted, the application shall be reviewed as if it had  been  received
   13  on or before the taxable status date established for such roll.
   14    If satisfied that such organization: (i) acquired title to the proper-
   15  ty for which it seeks an exemption subsequent to the taxable status date
   16  established  for  such roll and prior to the taxable status date for the
   17  next ensuing assessment roll and (ii) would  otherwise  be  entitled  to
   18  such  exemption  if  such  organization  had  filed  an  application for
   19  exemption by the appropriate taxable status  date,  the  assessor,  upon
   20  approval  of the Nassau county legislature, may grant exemption from all
   21  taxation beginning with the date of acquisition of the property by  such
   22  organization  and  make  appropriate  correction to the subject roll. If
   23  such exemption is granted and such  organization  therefore  shall  have
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07865-01-9
       S. 4050                             2
    1  paid any tax with respect to the subject roll, the governing body or tax
    2  department  may, in its sole discretion, provide for the refund of those
    3  taxes paid and cancel taxes, fines, penalties,  interest  or  tax  liens
    4  remaining unpaid.
    5    S 2. This act shall take effect immediately.