BILL NO A07502A
SAME AS SAME AS S05276-A
SPONSOR Pretlow
COSPNSR
MLTSPNSR
Authorizes a real property tax exemption application from Mt. Vernon
Neighborhood Health Center, Inc. D/B/A Greenburgh Health Center, in the town of
Greenburgh, county of Westchester.
BILL NO A07502A
05/22/2013 referred to real property taxation
05/28/2013 amend and recommit to real property taxation
05/28/2013 print number 7502a
06/13/2013 reported referred to ways and means
06/17/2013 reported referred to rules
06/18/2013 reported
06/18/2013 rules report cal.464
06/18/2013 ordered to third reading rules cal.464
BILL NUMBER:A7502A
TITLE OF BILL: An act authorizing a real property tax exemption
application from Mt. Vernon Neighborhood Health Center, Inc. D/B/A
Greenburgh Health Center, in the town of Greenburgh, county of
Westchester
SUMMARY OF PROVISIONS:
Section 1 states that, notwithstanding any other provision of the law
to the contrary, the assessor of the Town of Greenburgh is authorized
to accept from. Mt. Vernon Neighborhood Health Center, Inc. D/B/A
Greenburgh Health Center, an application for exemption from real
property taxes pursuant to section 420-a of the real property tax law
for the 2013-14 tax roll, for the parcel located at 295 Knollwood
Road, Greenburgh. If accepted, the application shall be reviewed as if
it had been received on or before the taxable status date established
for such roll. If satisfied that the Mt. Vernon Health Center, Inc.
would be entitled to the exemption if the application was filed by the
appropriate taxable status date, the assessor with approval by the
Town of Greenburgh may make the correction to the tax roll. If the
exemption is granted, and if Mt. Vernon Health Center, Inc., paid any
tax with respect to such subject roll, the governing body or tax
department may provide for a refund of those taxes paid and cancel
taxes, fines, penalties or interest remaining unpaid.
Section 2 provides that the act shall take effect immediately.
JUSTIFICATION: Mt. Vernon Health Center, Inc., a not-for-profit
organization pursuant to section 420-a of the Real Property Tax Law,
acquired the title to a parcel of property in the Town of Greenburgh,
and would otherwise be entitled to a tax exemption on such property if
an application was filed for the exemption on or before the
appropriate taxable status date. Due to the timing that Mt. Vernon
Health Center, Inc, acquired this property, they were unable to apply
for exemption status for the year in which said properties were
acquired, despite their eligibility and qualification for such an
exemption. This b would alleviate the hardship that would be suffered
by Mt. Vernon Health Center. Inc. should they be required to pay the
aforementioned property tax.
PRIOR LEGISLATIVE HISTORY: New Bill - 2013
FISCAL IMPLICATIONS: None
EFFECTIVE DATE: This act shall take effect immediately.
S T A T E O F N E W Y O R K
________________________________________________________________________
7502--A
2013-2014 Regular Sessions
I N A S S E M B L Y
May 22, 2013
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT authorizing a real property tax exemption application from Mt.
Vernon Neighborhood Health Center, Inc. D/B/A Greenburgh Health
Center, in the town of Greenburgh, county of Westchester
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 Town of Greenburgh, county of Westchester, is hereby
3 authorized to accept from the Mt. Vernon Neighborhood Health Center,
4 Inc. D/B/A Greenburgh Health Center, an application for exemption from
5 real property taxes pursuant to section 420-a of the real property tax
6 law for the 2013-2014 tax roll, for the parcel owned by such not-for-
7 profit health center which is located at 295 Knollwood Road, otherwise
8 known as Greenburgh tax map section, block and lot number 7.480-295-7.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such roll.
11 If satisfied that the Mt. Vernon Neighborhood Health Center, Inc.
12 D/B/A Greenburgh Health Center would otherwise be entitled to such
13 exemption if such not-for-profit organization had acquired the subject
14 property and filed an application for exemption by the appropriate taxa-
15 ble status date, the assessor, upon approval by the Town of Greenburgh,
16 may make appropriate correction to the subject roll. If such exemption
17 is granted and such organization, therefore, shall have paid any tax
18 with respect to the subject roll, the applicable governing body or tax
19 department may, in its sole discretion, provide for a refund of those
20 taxes paid and cancel those taxes, fines, penalties, liens or interest
21 that remain 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.
LBD11052-02-3
