Bill Text: NY S02096 | 2023-2024 | General Assembly | Introduced
Bill Title: Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020--2021 school taxes and the 2021 general taxes for the property at 40 Byrd Street.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2024-05-30 - referred to real property taxation [S02096 Detail]
Download: New_York-2023-S02096-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2096 2023-2024 Regular Sessions IN SENATE January 18, 2023 ___________ Introduced by Sen. THOMAS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to authorizing the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agen- cy 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 Incorporated Village of Hempstead Community Development Agency an 4 application for exemption from real property taxes pursuant to section 5 420-a of the real property tax law with respect to the 2020--2021 6 assessment roll for all of the 2020--2021 school taxes and all of the 7 2021 general taxes for the parcel conveyed to such organization located 8 at 40 Byrd Street, town of Hempstead, county of Nassau, otherwise known 9 as Nassau county parcel ID section 34 block 224 lot 21. If accepted, the 10 application shall be reviewed as if it had been received on or before 11 the taxable status date 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. LBD01627-01-3
