Bill Text: NY S05595 | 2013-2014 | General Assembly | Introduced
Bill Title: Allows the Incorporated Village of Westbury to apply for exemption from real property taxes for certain parcels of land located in the county of Nassau.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-01-08 - REFERRED TO LOCAL GOVERNMENT [S05595 Detail]
Download: New_York-2013-S05595-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5595
2013-2014 Regular Sessions
I N S E N A T E
May 23, 2013
___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT in relation to allowing the Incorporated Village of Westbury to
apply for exemption from real property taxes for certain parcels of
land located in the county of Nassau
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 any law to the
2 contrary, the assessor of the county of Nassau is hereby authorized to
3 accept from the Incorporated Village of Westbury an application for an
4 exemption from real property taxes pursuant to section 406 of the real
5 property tax law for the 1996-1997 assessment rolls for the pro-rata
6 portion of the 1997 general taxes, for the 1997-1998 assessment rolls
7 for the pro-rata portion of the 1997-1998 school taxes and a pro-rata
8 share of the 1998 general taxes, for the 1998-1999 assessment rolls for
9 the pro-rata portion of the 1998-1999 school taxes and pro-rata share of
10 the 1999 general taxes, for the 1999-2000 assessment rolls for the pro-
11 rata portion of the 1999-2000 school taxes and pro-rata share of the
12 2000 general taxes, for the 2000-2001 assessment rolls for the pro-rata
13 portion of the 2000-2001 school taxes and pro-rata share of the 2001
14 general taxes, for the 2001-2002 assessment rolls for the pro-rata
15 portion of the 2001-2002 school taxes and the pro-rata share of the 2002
16 general taxes, for the 2002-2003 assessment rolls for the pro-rata
17 portion of the 2002-2003 school taxes and pro-rata share of the 2003
18 general taxes, for the 2003-2004 assessment rolls for the pro-rata
19 portion of the 2003-2004 school taxes and the pro-rata share of the 2004
20 general taxes, for the 2004-2005 assessment rolls for the pro-rata
21 portion of the 2004-2005 school taxes and pro-rata share of the 2005
22 general taxes, for the 2005-2006 assessment rolls for the pro-rata
23 portion of the 2005-2006 school taxes and pro-rata share of the 2006
24 general taxes, for the 2006-2007 assessment rolls for the pro-rata
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11216-02-3
S. 5595 2
1 portion of the 2006-2007 school taxes and pro-rata share of the 2007
2 general taxes, for the 2007-2008 assessment rolls for the pro-rata
3 portion of the 2007-2008 school taxes and pro-rata share of the 2008
4 general taxes, for the 2008-2009 assessment rolls for the pro-rata
5 portion of the 2008-2009 school taxes and pro-rata share of the 2009
6 general taxes, for the 2009-2010 assessment rolls for the pro-rata
7 portion of the 2009-2010 school taxes and the pro-rata share of the 2010
8 general taxes, for the 2010-2011 assessment rolls for the pro-rata
9 portion of the 2010-2011 school taxes and pro-rata share of the 2011
10 general taxes, for the 2011-2012 assessment rolls for the pro-rata
11 portion of the 2011-2012 school taxes, for the parcel located at lot 154
12 of block T of section 10 on the Nassau County Land and Tax Map.
13 S 2. Notwithstanding any other provision of any law to the contrary,
14 the assessor of the county of Nassau is hereby authorized to accept from
15 the Incorporated Village of Westbury an application for an exemption
16 from real property taxes pursuant to section 406 of the real property
17 tax law for the 2004-2005 assessment rolls for the pro-rata share of the
18 2005 general taxes, for the 2005-2006 assessment rolls for the pro-rata
19 portion of the 2005-2006 school taxes and a pro-rata share of the 2006
20 general taxes, and for the 2006-2007 assessment rolls for the pro-rata
21 portion of the 2006-2007 school taxes and a pro-rata share of the 2007
22 general taxes for the parcels located at lots 41-42 of block 220 of
23 section 10 on the Nassau County Land and Tax Map.
24 S 3. Notwithstanding any other provision of any law to the contrary,
25 the assessor of the county of Nassau is hereby authorized to accept from
26 the Incorporated Village of Westbury an application for an exemption
27 from real property taxes pursuant to section 406 of the real property
28 tax law for the 2005-2006 assessment rolls for the pro-rata share of the
29 2006 general taxes, for the 2006-2007 assessment rolls for the pro-rata
30 portion of the 2006-2007 school taxes, for the parcel located at lot 175
31 of block 228 of section 10 on the Nassau County Land and Tax Map.
32 S 4. Notwithstanding any other provision of any law to the contrary,
33 the assessor of the county of Nassau is hereby authorized to accept from
34 the Incorporated Village of Westbury an application for an exemption
35 from real property taxes pursuant to section 406 of the real property
36 tax law for the 2005-2006 assessment rolls for the pro-rata share of the
37 2006 general taxes, for the 2006-2007 assessment rolls for the pro-rata
38 portion of the 2006-2007 school taxes, for the parcel located at lot 177
39 of block 228 of section 10 on the Nassau County Land and Tax Map.
40 S 5. Notwithstanding any other provision of any law to the contrary,
41 the assessor of the county of Nassau is hereby authorized to accept from
42 the Incorporated Village of Westbury an application for an exemption
43 from real property taxes pursuant to section 406 of the real property
44 tax law for the 2004-2005 assessment rolls for the pro-rata share of the
45 2005 general taxes, for the 2005-2006 assessment rolls for the pro-rata
46 portion of the 2005-2006 school taxes, for the parcel located at lot 769
47 of block 228 of section 10 on the Nassau County Land and Tax Map.
48 S 6. Notwithstanding any other provision of any law to the contrary,
49 the assessor of the county of Nassau is hereby authorized to accept from
50 the Incorporated Village of Westbury an application for an exemption
51 from real property taxes pursuant to section 406 of the real property
52 tax law for the 2004-2005 assessment rolls for the pro-rata share of the
53 2005 general taxes, for the 2005-2006 assessment rolls for the pro-rata
54 portion of the 2005-2006 school taxes and a pro-rata share of the 2006
55 general taxes for the parcel located at lot 770 of block 228 of section
56 10 on the Nassau County Land and Tax Map.
S. 5595 3
1 S 7. If accepted, the applications shall be reviewed as if they had
2 been received on or before the taxable status date established for such
3 rolls. If satisfied that the Incorporated Village of Westbury would
4 otherwise be entitled to such exemption if it had acquired such property
5 prior to the appropriate taxable status dates and filed an application
6 for exemption by the appropriate taxable status date, the assessor, upon
7 approval by the Nassau county legislature, may grant exemption from
8 taxation beginning with the date of acquisition of the property by the
9 Incorporated Village of Westbury and make appropriate correction of
10 these subject rolls. If such exemption is granted and if the Incorpo-
11 rated Village of Westbury shall have paid any tax with respect to such
12 subject rolls, the governing body or tax department may, in its sole
13 discretion, provide for the refund of those taxes paid and cancel taxes,
14 fines, penalties or interest remaining unpaid.
15 S 8. This act shall take effect immediately.
