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--B
                              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 -- 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 a portion of the 2011-2012 school taxes, and the 2013  assess-
    7  ment  roll  for  the parcel owned by such not-for-profit entity which is
    8  located at 137 Lawrence Avenue, in the village of  Lawrence,  county  of
    9  Nassau,  otherwise known as Nassau county section 40, block 90, lots 14,
   10  15 and 105. If accepted, the application shall be reviewed as if it  had
   11  been  received on or before the taxable status date established for such
   12  rolls.
   13    If satisfied that such not-for-profit organization would otherwise  be
   14  entitled to such exemption if such not-for-profit organization had filed
   15  an application for exemption by the appropriate taxable status date, the
   16  assessor,  upon  approval  by  the  Nassau  county legislature, may make
   17  appropriate correction to the subject rolls. If such exemption is grant-
   18  ed and such organization,  therefore,  shall  have  paid  any  tax  with
   19  respect  to  the  subject  rolls,  the  applicable governing body or tax
   20  department may, in its sole discretion, provide for the refund of  those
   21  taxes  paid and cancel those taxes, fines, penalties, liens, or interest
   22  remaining unpaid.
   23    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10888-10-5