Authorizes the American Legion Post ;.lbs;958 to submit an application for real property tax exemption to the assessor of the county of Nassau

BILL NUMBER:S4893B

Title of bill

An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property tax for the American Legion Post 958 for a certain parcel of land located in the town of Hempstead

Purpose

This bill would authorize and direct the Assessor of the County of Nassau to accept an application for exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law for certain taxes owed by American Legion East Rockaway Post 958.

Summary of provisions

Section 1. The assessor of Nassau County is authorized to accept from the American Legion Post 958 an application for exemption from real property taxes pursuant to section 420-b of the real property tax law and if satisfied the organization shall be entitled to such exemption.

Justification

American Legion East Rockaway Post 958 is a not-for-profit entity that owns properties in East Rockaway, NY. This property is used for the Post's hall and are used to facilitate numerous charitable events for many different organizations, and as a meeting location for the members of the American Legion Post 958. This property is located at 71 Main Street, East Rockaway, NY 11518. This legislation would provide American Legion East Rockaway Post 958 with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law with respect to the general tax for the 2011 assessment roll and the school taxes for the 2010-2011 school tax roll. In addition, it would eliminate part of the 2009-2010 school tax roll, and part of the general tax for the 2010 assessment roll. Unfortunately, the organization could not file timely as it had acquired the property after the filing date for the 2010 tax year. As a result, American Legion East Rockaway Post 958 has been liable for over a year's worth of property taxes despite its not-for-profit status. The organization has filed the application for exemption from real property in a timely manner, and been approved for exemption 2011-2012 tax rolls. The association does not have available funds to pay the assessment of real property taxes for the year in question. In order to preserve the community's organization for the use by its residents, American Legion East Rockaway Post 958 needs the requested relief from real property taxes.

Legislative history

New legislation.

Fiscal implications

The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.

Effective date

This act shall take effect immediately.