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A09558 Summary:

Authorizes the Maimonides Educational Center to file an application for exemption from real property taxes.
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A09558 Actions:

03/16/2022referred to real property taxation
05/24/2022reported referred to ways and means
05/25/2022reported referred to rules
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A09558 Memo:

submitted in accordance with Assembly Rule III, Sec 1(f)
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.
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A09558 Text:

                STATE OF NEW YORK
                   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.
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