Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Innovative Resources for Independence for a portion of the 2021 school taxes, all of the 2022-2023 school taxes and all of the 2022 general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8127A
SPONSOR: Ra TITLE OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from Innovative
Resources for Independence
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the County of Nassau to grant a real property tax exemption
to Innovative Resources for Independence.
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the assessor of the county of Nassau to
accept an application for exemption from real property taxes for the
property owned by Innovative Resources for Independence.
Section 2 is the effective date.
JUSTIFICATION:
Innovative Resources for Independence (IRI) is a non-profit supporting
individuals with intellectual and developmental disabilities. IRI's
programs support personal growth, teach skills for independence, promote
participation in the community, and guide individuals to succeed in work
and life. IRI purchased a property located in Nassau County at 16 Willow
Lane in Carle Place in March of 2021. Due to a filing error, their tax
exemption status for 2023 and 2024 were approved but the deadline for
2021 was missed and 2022 was just missed, therefore resulting in IRI
paying property taxes on this location in 2022 and 2021. This legis-
lation would provide Innovative Resources for Independence with an
exemption from real property taxes pursuant to 420-a of the Real Proper-
ty Tax Law.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8127--A
2023-2024 Regular Sessions
IN ASSEMBLY
October 13, 2023
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation -- recommitted to the Committee on Real Proper-
ty Taxation in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from Innova-
tive Resources for Independence
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 Innovative Resources for Independence an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law with respect to the 2021-2022 and 2022-2023 assessment rolls for a
6 portion of the 2021 school taxes, all of the 2022-2023 school taxes and
7 all of the 2022 general taxes for the parcel conveyed to such organiza-
8 tion located at 16 Willow Lane, hamlet of Carle Place, town of North
9 Hempstead, county of Nassau, otherwise known as Nassau county parcel ID
10 section 10 block 279 lot 2. If accepted, the application shall be
11 reviewed as if it had been received on or before the taxable status date
12 established for such rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Nassau county legislature, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13110-03-4
