Bill Text: NY A05794 | 2023-2024 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5794--A

                               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

        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  406  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
     8  Seaford, 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
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10255-02-3