BILL NUMBER:  S4050

 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.