A06367 Summary:

BILL NOA06367
 
SAME ASSAME AS S04140
 
SPONSORD'Urso
 
COSPNSR
 
MLTSPNSR
 
 
Relates to permitting a retroactive property tax exemption to Lubavitch of Roslyn for portions of the 2016-2017 school and general taxes.
Go to top    

A06367 Actions:

BILL NOA06367
 
03/07/2019referred to real property taxation
Go to top

A06367 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6367
 
SPONSOR: D'Urso
  TITLE OF BILL: An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Lubavitch of Roslyn for a certain parcel in the hamlet of Roslyn Heights in the town of North Hempstead   PURPOSE: To allow Lubavitch of Roslyn to apply for a retroactive real property tax exemption.   SUMMARY OF PROVISIONS: Section 2 states that the assessor of Nassau County is authorized to accept from Lubavitch of Roslyn an application for exemption from real property taxes for a portion of the 2016 general taxes, a portion of the 2016-2017 school tax roll, as well as the 2017 general tax roll for a parcel conveyed at 77 Powerhouse Road. Section 2 is the effective date.   JUSTIFICATION: Lubavitch of Roslyn is a not-for-profit tax exempt organization that purchased this property on July 13, 2016 for use as a Synagogue. This transfer took place after the tax exempt filing deadline for the 2015/2016 and 2016/2017 tax years. As a result of being unable to file for property tax exemption the Synagogue was liable for more than a year of property taxes despite their not-for-profit status. This legislation like countless before simply seek to allow them to file an application.   LEGISLATIVE HISTORY: None.   FISCAL IMPLICATIONS: None to the state.   EFFECTIVE DATE: This act shall take effect immediately.
Go to top

A06367 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6367
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                      March 7, 2019
                                       ___________
 
        Introduced by M. of A. D'URSO -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT  to  authorize the assessor of the county of Nassau to accept an
          application for exemption from real property taxes from  Lubavitch  of
          Roslyn  for  a  certain  parcel in the hamlet of Roslyn Heights in the
          town of North Hempstead

          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  Lubavitch  of  Roslyn  an  application  for exemption from real property
     4  taxes pursuant to section 420-a of the  real  property  tax  law  for  a
     5  portion  of  the  2016  general taxes and for a portion of the 2016-2017
     6  school tax roll and 2017 general tax roll for  the  parcel  conveyed  to
     7  such  organization  located  at  77  Powerhouse  Road,  hamlet of Roslyn
     8  Heights, town of North Hempstead, county of Nassau, otherwise  known  as
     9  Nassau county parcel ID section 7 block 47 lot 207.
    10    If  accepted,  such  application  shall  be reviewed as if it had been
    11  received on or before the taxable  status  dates  established  for  such
    12  rolls.  If satisfied that such non-profit would otherwise be entitled to
    13  such exemption if such non-profit had filed an application for exemption
    14  by the appropriate taxable status dates, the assessor, upon approval  of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make  appropriate corrections to the subject rolls. If such exemption is
    17  granted and such non-profit therefore  shall  have  paid  any  tax  with
    18  respect  to the subject rolls, the governing body or tax department may,
    19  in its sole discretion, provide for the refund of those taxes  paid  and
    20  cancel  any  taxes,  fines,  penalties,  interest or tax liens remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10008-02-9
Go to top

A06367 LFIN:

 NO LFIN
Go to top