Bill Text: NY A10142 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes the United Veterans Beacon House to file an application for a retroactive real property tax exemption for the 2015-2016 and 2016-2017 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-07-31 - signed chap.152 [A10142 Detail]

Download: New_York-2017-A10142-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
            S. 8022                                                 A. 10142
                SENATE - ASSEMBLY
                                     March 20, 2018
                                       ___________
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment
        IN  ASSEMBLY  --  Introduced  by  M.  of A. ENGLEBRIGHT -- read once and
          referred to the Committee on Real Property Taxation
        AN ACT to authorize the United Veterans Beacon House to file an applica-
          tion for 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 town of Brookhaven is hereby authorized to accept
     3  from the United Veterans Beacon House, an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  for  the  2015-2016  and 2016-2017 assessment rolls, for the parcel
     6  located in the hamlet of Yaphank in the town of Brookhaven,  located  at
     7  89  Smith  Lane,  otherwise  known as Suffolk county tax map number SCTM
     8  #200-527-3-16. If accepted, the application shall be reviewed as  if  it
     9  had  been  received on or before the taxable status date established for
    10  such rolls.
    11    If satisfied that the United Veterans Beacon House: (i) acquired title
    12  to the property for which it seeks exemption subsequent to  the  taxable
    13  status  date  established for such rolls and prior to the taxable status
    14  date for the next ensuing assessment roll and (ii)  would  otherwise  be
    15  entitled to such exemption if the United Veterans Beacon House had filed
    16  an application for exemption by the appropriate taxable status date, the
    17  assessor  of  the town of Brookhaven, upon approval by the town board of
    18  such town, may grant exemption from all taxation beginning with the date
    19  of acquisition of the property by the United Veterans Beacon  House  and
    20  make  appropriate  correction  to the subject rolls. If the exemption is
    21  granted and the United Veterans Beacon House therefore shall  have  paid
    22  any  tax  with  respect  to the subject rolls, the governing body or tax
    23  department may, in its sole discretion, provide for the refund of  those
    24  taxed  paid including the amount of any taxes held in escrow pursuant to
    25  the sale of such property and cancel taxes, fines, penalties, or  inter-
    26  est remaining unpaid.
    27    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15056-01-8