Bill Text: NY S07488 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the county of Nassau to accept an application for exemption from real property taxes from the Center for Jewish Life.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-07-18 - SIGNED CHAP.252 [S07488 Detail]

Download: New_York-2011-S07488-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7488
                                   I N  S E N A T E
                                     May 25, 2012
                                      ___________
       Introduced by Sen. FUSCHILLO -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN  ACT  authorizing  the  assessor of the county of Nassau to accept an
         application for exemption from real property taxes from The Center for
         Jewish Life, for a certain parcel of land located in the town of Hemp-
         stead
         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  Center for Jewish Life an application for exemption from real prop-
    4  erty taxes pursuant to section 420-a of the real property  tax  law  for
    5  the  2011-2012  assessment  roll with respect to a portion of the school
    6  taxes and all of the general taxes,  for  the  parcel  located  at  2174
    7  Hewlett Avenue, town of Hempstead, hamlet of Merrick, otherwise known as
    8  section  56,  block 157, lots 14-17 and 20-21. If accepted, the applica-
    9  tion shall be reviewed as if it had been received on or before the taxa-
   10  ble status date established for such roll.
   11    If satisfied that The Center for Jewish Life (i) acquired title to the
   12  property for which it seeks exemption subsequent to the  taxable  status
   13  dates established for such roll and prior to the taxable status date for
   14  the next ensuing assessment roll and (ii) would otherwise be entitled to
   15  such  exemption  if  it  had  filed  an application for exemption by the
   16  appropriate taxable status date, the  assessor,  upon  approval  by  the
   17  Nassau  county  legislature, may grant exemption from taxation beginning
   18  with the date of acquisition of the property by The  Center  for  Jewish
   19  Life  and  make  appropriate  correction  of  this subject roll. If such
   20  exemption is granted and if The Center for Jewish Life shall  have  paid
   21  any  tax  with  respect  to such subject roll, the governing body or tax
   22  department may, in its sole discretion, provide for the refund of  those
   23  taxes  paid  and  cancel  taxes,  fines, penalties or interest remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15318-03-2