Bill Text: NY S05178 | 2015-2016 | General Assembly | Introduced


Bill Title: Authorizess Greater Five Towns YM & YWHA, Inc., 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.327 [S05178 Detail]

Download: New_York-2015-S05178-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5178
                              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
       AN ACT to authorize Greater Five Towns YM & YWHA, Inc. to  retroactively
         apply  for  a  real property tax exemption for certain property in the
         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  Greater  Five  Towns  YM & YWHA, Inc., an application for exemption from
    4  real property taxes pursuant to section 420-a of the real  property  tax
    5  law  for  a  portion  of  the  2012-2013  assessment roll, the 2013-2014
    6  assessment roll, and the 2014-2015 assessment roll for the parcel  owned
    7  by  such  not-for-profit  entity  which  is located at 215 Grove Avenue,
    8  Cedarhurst, in the town of Hempstead, county of Nassau, otherwise  known
    9  as  Nassau  county  section  39,  block 253, lot 213.   If accepted, the
   10  application shall be reviewed as if it had been received  on  or  before
   11  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.
                                                                  LBD10739-02-5
feedback