Authorizes YES Community Counseling Center to apply to the Nassau county assessor for a real property tax exemption for a parcel acquired after taxable status date

Title of bill

An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from the YES Community Counseling Center for a certain parcel of land located in the town of Oyster Bay

Purpose

The purpose of this bill is to offer the YES Community Counseling Center an opportunity to apply for retroactive tax exemption.

Specific provisions

Section one authorizes the assessor of the County of Nassau to accept from YES Community Counseling Center application for exemption for real property taxes pursuant to Real Property Tax Law §420-a for the assessment rolls as to which January 2, 2003 was the taxable status date with respect to the pro rata share of the general tax for the 2003 assessment roll, the general tax for the 2004 assessment roll, and the school taxes for the 2003-2004 and 2004-2005 school tax rolls, for the parcel acquired by YES Community Counseling Center on December 31, 2003 located in the town of Oyster Bay at 75 Grand Avenue, Massapequa, otherwise known as Section 52, Block 203, Lots 45 and 47. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. Moreover, if satisfied, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, interest or tax liens remaining unpaid.

Existing law

Section 420-a of the Real Property Tax Law allows for entities such as the YES Community Counseling Center to apply for and receive exemption from real property taxes. Moreover, through legislation such as proposed here affords such entities the opportunity to apply for exemptions retroactively.

Justification

YES Community Counseling Center is a nonprofit, community-based agency serving the residents of southeastern Nassau County. They provide assistance through various programs to youth, adults and families who are struggling with some type of problem or conflict. Such issues may include poor family relationships, drug and/or alcohol involvement, domestic violence, physical or sexual abuse, school problems, peer or marital difficulties, health concerns, and myriad other problems. Services are provided each weekday, with evening services as well. Clearly YES Community Counseling Center provides important services to southeastern Nassau County.

This legislation would permit YES Community Counseling Center to seek retroactive exempt status for the portions of those tax years for which the taxable status application date had passed due to the date of acquisition of the property. Granting property tax exemption to this organization will be consistent with New York State policy which grants exemptions pursuant to Real Property Tax Law §420.

Legislative history

Introduced in 2005-2006 as S.4799, same as A.7839. Passed Senate.

Fiscal implications

To be determined.

Local fiscal implications

To be determined.

Effective date

Immediately.