BILL NO A06060
SAME AS SAME AS UNI. S04210
SPONSOR Schimel
COSPNSR
MLTSPNSR
Authorizes the Roslyn Sefardic Center Corporation to file an application for
exemption from real property taxes for a certain parcel of land located in the
village of East Hills, county of Nassau for village taxes for years 2010-2012.
BILL NUMBER:A6060
TITLE OF BILL: An act to authorize Roslyn Sefardic Center Corporation
to file an application for exemption from real property taxes for a
certain parcel of land located in the village of East Hills, county of
Nassau
PURPOSE: To authorize the assessor of the village of East Hills to
accept from the Roslyn Sefardic Center Corporation applications for
exemptions from real property taxes for the 2010-2011, 2011-2012 and
2012-2013 assessment rolls.
SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the village of East Hills to
accept from the Roslyn Sefardic Center Corn oration, a not-for-profit
organization, applications for exemptions from real property taxes for
the parcel owned by such entity at 1 Potters Lane, Roslyn Heights,
village of East Hills, town of North Hempstead, county of Nassau.
If accepted, the applications shall be reviewed as if they had been
received on or before the taxable status date established for such
rolls. The East Hills Village Board of Trustees may, in its sole
discretion, provide for the refund of those taxes paid by the Roslyn
Sefardic Center Corporation and cancel those taxes, fines, penalties,
liens, or interest remaining unpaid.
Section two is the effective date.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor
to accept a late application.
LEGISLATIVE HISTORY:
This is a new hill.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 4210 A. 6060
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
March 14, 2013
___________
IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. SCHIMEL -- read once and referred
to the Committee on Real Property Taxation
AN ACT to authorize Roslyn Sefardic Center Corporation to file an appli-
cation for exemption from real property taxes for a certain parcel of
land located in the village of East Hills, 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 village of East Hills is hereby authorized to accept
3 from the Roslyn Sefardic Center Corporation applications for exemptions
4 from real property taxes pursuant to section 420-a of the real property
5 tax law for the 2010-2011, 2011-2012 and 2012-2013 assessment rolls for
6 the parcel owned by such not-for-profit corporation which is located at
7 1 Potters Lane, Roslyn Heights, village of East Hills, town of North
8 Hempstead, county of Nassau, otherwise known as Nassau county tax map
9 section 7, block p, lot 14. If accepted, the applications shall be
10 reviewed as if they had been received on or before the taxable status
11 date established for such rolls.
12 If satisfied that such not-for-profit organization would otherwise be
13 entitled to such exemptions if such not-for-profit organization had
14 filed applications for exemptions by the appropriate taxable status
15 dates, the assessor, upon approval by the East Hills Board of Trustees,
16 may make appropriate correction to the subject rolls. If such exemptions
17 are granted and such organization, therefore, shall have paid any taxes
18 with 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.
LBD09398-02-3
