Bill Text: NY S05179 | 2015-2016 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes Machon Basya Rochel, Inc. in the village of Lawrence, in the county of Nassau, to apply for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2015-09-25 - SIGNED CHAP.328 [S05179 Detail]

Download: New_York-2015-S05179-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5179--A
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                      May 6, 2015
                                      ___________
       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 Machon Basya Rochel, Inc. 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  Machon Basya Rochel, Inc., an application for exemption from real  prop-
    4  erty  taxes pursuant to section 420-a of the real property tax law for a
    5  portion of the 2012 assessment roll with  regard  to  the  2012  general
    6  taxes  and  2011-2012 school taxes, and the 2013 assessment roll for the
    7  parcel owned by such not-for-profit  entity  which  is  located  at  137
    8  Lawrence Avenue, in the village of Lawrence, county of Nassau, otherwise
    9  known  as  Nassau  county  section 40, block 90, lots 14, 15 and 105. If
   10  accepted, the application shall be reviewed as if it had  been  received
   11  on or before the taxable status date established for such 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 exemption is grant-
   17  ed  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.
                                                                  LBD10888-08-5