Bill Text: NY A08283 | 2019-2020 | General Assembly | Amended

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Bill Title: Permits the Roosevelt Fire District to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - signed chap.151 [A08283 Detail]

Download: New_York-2019-A08283-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8283--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      June 12, 2019
                                       ___________

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

        AN  ACT  in  relation  to  permitting Roosevelt Fire District to file an
          application for a retroactive real property tax exemption

          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  Roosevelt  Fire  District, a not-for-profit organization, an application
     4  for exemption from real property taxes pursuant to section  464  of  the
     5  real  property  tax law for a portion of the 2016-2017 and the 2017-2018
     6  school tax rolls and a portion of the 2017 and all of the  2018  general
     7  assessment rolls, for a parcel owned by such organization located in the
     8  hamlet  of  Roosevelt in the town of Hempstead located at 59 Park Avenue
     9  also known as section 55, block 484, lot 14.
    10    If accepted, such application shall be reviewed  as  if  it  had  been
    11  received  on  or  before  the  taxable status dates established for such
    12  rolls. If satisfied that such non-profit would otherwise be entitled  to
    13  such exemption if such non-profit had filed an application for exemption
    14  by  the appropriate taxable status dates, the assessor, upon approval of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make appropriate corrections to the subject rolls. If such exemption  is
    17  granted  and  such  non-profit  therefore  shall  have paid any tax with
    18  respect to the subject rolls, the governing body or tax department  may,
    19  in  its  sole discretion, provide for the refund of those taxes paid and
    20  cancel any taxes, fines, penalties,  interest  or  tax  liens  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.
                                                                   LBD10517-04-0