Bill Text: NY S00103 | 2019-2020 | General Assembly | Introduced

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

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Bill Title: Authorizes The New Horizon Counseling Center, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-11-20 - SIGNED CHAP.508 [S00103 Detail]

Download: New_York-2019-S00103-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           103
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing The New Horizon Counseling Center,  Inc.  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 New Horizon Counseling Center, Inc.  an  application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for part of the 2017 general tax year and the  2016-2017  school
     6  tax year assessment rolls, for the parcel conveyed to such organization,
     7  with  such  parcel being located at 40 East Merrick Road, in the village
     8  of Valley Stream, town of Hempstead, county of Nassau,  otherwise  known
     9  as  Nassau county parcel ID section 37 block 103 lot group 16-25 and lot
    10  group 26-27. If accepted, the application shall be reviewed as if it had
    11  been received on or before the taxable status date established for  such
    12  roll.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption  if  such  organization  had  filed  an  application  for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    17  correction  to  the subject rolls. If such exemption is granted and such
    18  organization, therefore, shall have paid any tax  with  respect  to  the
    19  subject  rolls,  the applicable governing body or tax department may, in
    20  its sole discretion, provide for the refund  of  those  taxes  paid  and
    21  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03453-01-9