S T A T E   O F   N E W   Y O R K
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                                  6980

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             March 18, 2009
                               ___________

Introduced by M. of A. SALADINO -- read once and referred to the Commit-
  tee on Real Property Taxation

AN  ACT  to  authorize the assessor of the county of Nassau to accept an
  application for exemption from real property taxes from the YES Commu-
  nity Counseling Center for a certain parcel of  land  located  in  the
  town of Oyster Bay

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the YES Community Counseling Center an application exemption  from  real
property  taxes  pursuant  to section 420-a of the real property tax law
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 the YES Community Counseling Center on Decem-
ber 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.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks an exemption subsequent to the taxable status date
established for such roll and prior to the taxable status date  for  the
next  ensuing  assessment  roll  and (ii) would otherwise be entitled to
such exemption  if  such  organization  had  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval of the Nassau county legislature, may grant exemption from  all
taxation  beginning with the date of acquisition of the property by such
organization and make appropriate correction to  the  subject  roll.  If
such  exemption  is  granted  and such organization therefore shall have

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07865-01-9
              

A. 6980                             2

paid any tax with respect to the subject roll, 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.
  S 2. This act shall take effect immediately.