Bill Text: NY S07442 | 2011-2012 | General Assembly | Amended

New York Senate Bill 7442 (Prior Session Legislation)

Bill Title: Authorizes the Hebrew Academy of Five Towns and Rockaway to retroactively apply for a real property tax exemption for the 2011-2012 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-07-18 - SIGNED CHAP.249 [S07442 Detail]

Download: New_York-2011-S07442-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7442--A
                                   I N  S E N A T E
                                     May 17, 2012
                                      ___________
       Introduced  by  Sen.  SKELOS -- read twice and ordered printed, and when
         printed to be committed  to  the  Committee  on  Local  Government  --
         committee  discharged,  bill amended, ordered reprinted as amended and
         recommitted to said committee
       AN ACT to authorize the Hebrew Academy of Five  Towns  and  Rockaway  to
         retroactively  apply  for  a  real  property tax exemption for certain
         property in the village of Lawrence, 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  Hebrew  Academy  of  Five  Towns  and  Rockaway, an application for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the pro rata  share  of  the  2011-2012  assessment
    6  roll,  for  the  parcel  owned  by  such  not-for-profit entity which is
    7  located at 371 Central Avenue, in the village  of  Lawrence,  county  of
    8  Nassau,  otherwise known as Nassau county section 41, block 48, lot 535.
    9  If accepted, the application  shall  be  reviewed  as  if  it  had  been
   10  received  on  or  before  the  taxable  status date established for such
   11  rolls.
   12    If satisfied that such not-for-profit organization would otherwise  be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  an application for exemption by the appropriate taxable status date, the
   15  assessor,  upon  approval  by  the  Nassau  county legislature, may make
   16  appropriate correction to the  subject  rolls.  If  such  exemptions  is
   17  granted  and  such organization, therefore, shall have paid any tax with
   18  respect to the subject rolls,  the  applicable  governing  body  or  tax
   19  department  may, in its sole discretion, provide for the refund of those
   20  taxes paid and cancel those taxes, fines, penalties, liens, or  interest
   21  remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15852-04-2