Bill Text: NY S06754 | 2013-2014 | General Assembly | Introduced

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Bill Title: Authorizes Shaare Rachamim, LLC to file an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2014-08-07 - SIGNED CHAP.229 [S06754 Detail]

Download: New_York-2013-S06754-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6754
                                   I N  S E N A T E
                                     March 6, 2014
                                      ___________
       Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize Shaare Rachamim, LLC  to  file  an  application  for
         exemption  from  real  property  taxes  for  a  certain parcel of land
         located in the village of Great Neck, county of Nassau
         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  Shaare Rachamim, LLC applications for exemptions from real property
    4  taxes pursuant to section 420-a of the real property  tax  law  for  the
    5  2012-2013  assessment roll with respect to a portion of the 2013 general
    6  taxes and for the 2013-2014 assessment roll with  respect  to  the  2014
    7  general taxes and a portion of the 2013-2014 school taxes for the parcel
    8  owned  by such not-for-profit corporation which is located at 695 Middle
    9  Neck Road, village of Great Neck, town of  North  Hempstead,  county  of
   10  Nassau,  otherwise  known as Nassau county tax map section 1, block 088,
   11  lot 04510. If accepted, the applications shall be reviewed  as  if  they
   12  had  been  received on or before the taxable status date established for
   13  such rolls.
   14    If satisfied that such not-for-profit organization would otherwise  be
   15  entitled  to  such  exemptions  if  such not-for-profit organization had
   16  filed applications for exemptions  by  the  appropriate  taxable  status
   17  dates,  the assessor, upon approval by the Nassau county legislature may
   18  make appropriate correction to the subject rolls. If such exemptions are
   19  granted and such organization, therefore, shall have paid any taxes with
   20  respect to the subject rolls,  the  applicable  governing  body  or  tax
   21  department  may, in its sole discretion, provide for the refund of those
   22  taxes paid and cancel those taxes, fines, penalties, liens, or  interest
   23  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.
                                                                  LBD13963-02-4