Bill Text: NY A05794 | 2023-2024 | General Assembly | Amended
Bill Title: Authorizes the Seaford Fire District to file with the county of Nassau assessor an application for a retroactive real property tax exemption.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-06-03 - substituted by s5850c [A05794 Detail]
Download: New_York-2023-A05794-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 5794--C 2023-2024 Regular Sessions IN ASSEMBLY March 23, 2023 ___________ Introduced by M. of A. McDONOUGH -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee AN ACT authorizing the Seaford Fire District 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 the Seaford Fire District an application for exemption from real proper- 4 ty taxes pursuant to section 464 of the real property tax law with 5 respect to the 2021-2022 assessment rolls for a portion of the 2021-2022 6 school taxes and a portion of the 2022 general taxes for the parcel 7 conveyed to such organization located at 3844 Waverly Ave, town of Hemp- 8 stead, county of Nassau, otherwise known as Nassau county parcel ID 9 section 57 block 156 lot 51. If accepted, the application shall be 10 reviewed as if it had been received on or before the taxable status date 11 established for such roll. 12 If satisfied that such organization would otherwise be entitled to 13 such exemption if such organization had filed an application for 14 exemption by the appropriate taxable status date, the assessor, upon 15 approval by the Nassau county legislature, may make appropriate 16 correction to the subject rolls. If such exemption is granted and such 17 organization, therefore, shall have paid any tax with respect to the 18 subject rolls, the applicable governing body or tax department may, in 19 its sole discretion, provide for the refund of those taxes paid and EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10255-06-4A. 5794--C 2 1 cancel those taxes, fines, penalties, liens or interest remaining 2 unpaid. 3 § 2. This act shall take effect immediately.
