Bill Text: NY A10543 | 2021-2022 | General Assembly | Introduced

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Bill Title: Authorizes the Bellmore Fire District to file an application for exemption from real property taxes with the assessor of the county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-07-06 - referred to real property taxation [A10543 Detail]

Download: New_York-2021-A10543-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10543

                   IN ASSEMBLY

                                      July 6, 2022
                                       ___________

        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. McDonough)
          -- read once and referred to the Committee on Real Property Taxation

        AN ACT to amend a chapter of the laws of 2022 authorizing  the  Bellmore
          Fire  District to file an application for exemption from real property
          taxes, as proposed in legislative  bills  numbers  S.  6035-A  and  A.
          6950-A, in relation to making a technical correction thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1 of a chapter of the laws of 2022 authorizing  the
     2  Bellmore  Fire  District  to file an application for exemption from real
     3  property taxes, as proposed in legislative bills numbers S.  6035-A  and
     4  A.  6950-A, is amended to read as follows:
     5    Section 1. Notwithstanding any other provision of law to the contrary,
     6  the  assessor  of the [town of Hempstead,] county of Nassau[,] is hereby
     7  authorized to accept from the Bellmore Fire District, an application for
     8  exemption from real property taxes pursuant to section 464 of  the  real
     9  property  tax law with respect to the 2020-2021 and 2021-2022 assessment
    10  rolls, for a portion of the 2020 general taxes  and  a  portion  of  the
    11  2020-2021  school taxes, all of the 2021 general taxes, all of the 2021-
    12  2022 school taxes and all of the 2022 general  taxes,  for  the  parcels
    13  owned  by  such  organization,  with  such parcels being located at 2800
    14  Royle Street, in the hamlet of Bellmore, town of  Hempstead,  county  of
    15  Nassau,  otherwise known as Nassau county tax map district 0100, section
    16  56, block 344, lots 71, 72, 73, 74, 75, 76, 77, 78 and 79.
    17    If accepted, the application shall be  reviewed  as  if  it  had  been
    18  received on or before the taxable status date established for such roll.
    19  If  satisfied that such organization would otherwise be entitled to such
    20  exemption if such organization had filed an application for exemption by
    21  the appropriate taxable status date, the assessor, upon approval by  the
    22  Nassau  county  legislature,  may  grant exemption from all taxation and
    23  make appropriate corrections to the subject roll. If such  exemption  is
    24  granted  and  such  organization  therefore shall have paid any tax with
    25  respect to the subject  roll,  the  applicable  governing  body  or  tax
    26  department  may,  in  its sole discretion, provide for the refund of the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16025-01-2
        A. 10543                            2

     1  taxes paid, along with any fines  or  penalties  paid,  and  cancel  any
     2  taxes, fines, penalties, interest, or tax liens remaining unpaid.
     3    §  2.  This  act  shall  take  effect on the same date and in the same
     4  manner as a chapter of the laws of 2022 authorizing  the  Bellmore  Fire
     5  District  to file an application for exemption from real property taxes,
     6  as proposed in legislative bills numbers S. 6035-A and A. 6950-A,  takes
     7  effect.