NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9558
SPONSOR: McDonough TITLE OF BILL:
An act authorizing Maimonides Educational Center to receive retroactive
real property tax exempt status
PURPOSE:
The purpose of this bill is to relieve Maimonides Educational Center of
their real property tax burden.
SUMMARY OF PROVISIONS:
Section 1 of the bill, authorizes the County of Nassau tc accept a
retroactive application for real property tax exemption from Maimonides
Educational Center in the town of Hempstead.
JUSTIFICATION:
Maimonides Educational Center is a not-for-profit tax-exempt organiza-
tion that purchased property located in Nassau County at 2083 Seneca
Gate, Merrick, NY, 11566. The transfer of ownership took place in April
of 2020 and an exemption was filed in a timely manner with the Nassau
County Assessor for the 2021/22 tax year. As a result of being unable to
file for property tax exemption for the 2019/20 and 2020/21 tax years,
Maimonides Educational Center was liable for more than a year of proper-
ty taxes, despite their not-for-profit status, therefore necessitating
this legislation. This legislation would provide with an exemption from
the real property taxes pOursuant to 420-a of the Real Property Tax Law.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
The specific pro-rata amount of the tax return will be calculated by the
Nassau County Treasurer's Office.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9558
IN ASSEMBLY
March 16, 2022
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing Maimonides Educational Center to receive retroactive
real property tax exempt status
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 Maimonides Educational Center an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law
5 with respect to the 2019-2020 and 2020-2021 assessment rolls for a
6 portion of the 2019-2020 school taxes, all of the 2020-2021 school
7 taxes, a portion of the 2020 general taxes and all of the 2021 general
8 taxes for the parcel conveyed to such organization located at 2083 Sene-
9 ca Gate, hamlet of Merrick, town of Hempstead, county of Nassau, other-
10 wise known as Nassau county parcel ID section 56 block 447 lot 13. If
11 accepted, the application shall be reviewed as if it had been received
12 on or before the taxable status date established for such roll.
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.
LBD14930-01-2
