Bill Text: NY S06611 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the town of Islip to accept an application for a real property tax exemption for a certain parcel owned by the Alzheimer's Disease & Related Disorders Association Long Island Chapter Inc.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-07-18 - SIGNED CHAP.224 [S06611 Detail]

Download: New_York-2011-S06611-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6611
                                   I N  S E N A T E
                                     March 2, 2012
                                      ___________
       Introduced  by  Sen. JOHNSON -- 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  town  of  Islip  to  accept  an
         application   for   exemption   from  real  property  taxes  from  the
         Alzheimer's Disease & Related Disorders Association Long Island  Chap-
         ter Inc.  for a certain parcel of land
         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  any  law  to  the
    2  contrary,  the  assessor  of  the  town of Islip is hereby authorized to
    3  accept from the Alzheimer's Disease & Related Disorders Association Long
    4  Island Chapter Inc., an application for  exemption  from  real  property
    5  taxes  pursuant  to  section  420-a of the real property tax law for the
    6  assessment rolls for the 2010-2011 and 2011-2012  assessable  tax  years
    7  for  the  parcel conveyed to such organization on June 20, 2011, located
    8  in the town of Islip at 41-45 Park Avenue,  Bay  Shore,  also  known  as
    9  district  500,  section 393, block 02.00, lot 091.001.  If accepted, the
   10  application shall be reviewed as if it had been received  on  or  before
   11  the taxable status date established for such roll.
   12    If  satisfied that the Alzheimer's Disease & Related Disorders Associ-
   13  ation Long Island Chapter Inc., (i) acquired title to the  property  for
   14  which  it  seeks exemption subsequent to the taxable status dates estab-
   15  lished for such rolls and prior to the taxable status dates for the next
   16  ensuing assessment roll and (ii) would otherwise  be  entitled  to  such
   17  exemption  if it had filed an application for exemption by the appropri-
   18  ate taxable status date, the assessor, upon approval by the  town  board
   19  of  Islip,  may grant exemption from taxation beginning with the date of
   20  acquisition of the property by the Alzheimer's Disease & Related  Disor-
   21  ders   Association  Long  Island  Chapter  Inc.,  and  make  appropriate
   22  correction of the subject rolls.  If such exemption is  granted  and  if
   23  the  Alzheimer's  Disease  &  Related  Disorders Association Long Island
   24  Chapter Inc.   shall have paid any tax  with  respect  to  such  subject
   25  rolls, the governing body or tax department may, in its sole discretion,
   26  provide  for  the  refund  of  those taxes paid and cancel taxes, fines,
   27  penalties or interest remaining unpaid.
   28    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14904-01-2