Bill Text: NY S06185 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the Holy Ghost Headquarters Prayer Band Mission to apply for a retroactive real property tax exemption for a certain parcel in the county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-07-18 - SIGNED CHAP.197 [S06185 Detail]

Download: New_York-2011-S06185-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6185
                                   I N  S E N A T E
                                   January 11, 2012
                                      ___________
       Introduced  by  Sen.  SKELOS -- 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 tax from the Holy Ghost
         Headquarters Prayer Band Mission for a parcel of land located  in  the
         town of Hempstead
         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 Holy Ghost Headquarters  Prayer  Band  Mission  an  application  for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property  tax law with respect to the general tax for the second half of
    6  the 2011 assessment roll and a portion of the 2010 assessment roll,  and
    7  the school taxes for a portion of the 2010-2011 assessment roll, for the
    8  parcel  located in the town of Hempstead at 26-30 Jamaica Avenue, Valley
    9  Stream, otherwise known as section 37, block 123, lot 25.
   10    If accepted, the application shall be  reviewed  as  if  it  had  been
   11  received  on  or  before  the  taxable  status date established for such
   12  rolls.
   13    If satisfied that such organization would  otherwise  be  entitled  to
   14  such  exemption  if  such  organization  had  filed  an  application for
   15  exemption by the appropriate taxable status  date,  the  assessor,  upon
   16  approval  of the Nassau county legislature, may grant exemption from all
   17  taxation beginning with the date of acquisition  of  the  properties  by
   18  such organization and make appropriate corrections to the subject rolls.
   19  If  such exemption is granted and such organization therefore shall have
   20  paid any tax with respect to the subject rolls, the  governing  body  or
   21  tax  department  may,  in its sole discretion, provide for the refund of
   22  those taxes paid and cancel taxes, fines,  penalties,  interest  or  tax
   23  liens remaining 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.
                                                                  LBD13976-02-2