Bill Text: NY S05850 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Seaford Fire District to file with the county of Nassau assessor an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2024-09-27 - SIGNED CHAP.377 [S05850 Detail]

Download: New_York-2023-S05850-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5850--C
            Cal. No. 1227

                               2023-2024 Regular Sessions

                    IN SENATE

                                     March 20, 2023
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading, passed by Senate and delivered  to
          the  Assembly, recalled, vote reconsidered, restored to third reading,
          amended and ordered reprinted, retaining its place  in  the  order  of
          third  reading  -- recommitted to the Committee on Local Government in
          accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee -- reported  favorably  from  said  committee,  ordered  to  first
          report,  amended  on  first  report,  ordered  to  a second report and
          ordered reprinted, retaining its place in the order of second report

        AN ACT authorizing the Seaford Fire District 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 Seaford Fire District an application for exemption from real proper-
     4  ty  taxes  pursuant  to  section  464  of the real property tax law with
     5  respect to the 2021-2022 assessment rolls for a portion of the 2021-2022
     6  school taxes and a portion of the 2022  general  taxes  for  the  parcel
     7  conveyed to such organization located at 3844 Waverly Ave, town of Hemp-
     8  stead,  county  of  Nassau,  otherwise  known as Nassau county parcel ID
     9  section 57 block 156 lot 51.  If  accepted,  the  application  shall  be
    10  reviewed as if it had been received on or before the taxable status date
    11  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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10255-07-4
        S. 5850--C                          2

     1  correction  to  the subject rolls. If such exemption is granted and such
     2  organization, therefore, shall have paid any tax  with  respect  to  the
     3  subject  rolls,  the applicable governing body or tax department may, in
     4  its  sole  discretion,  provide  for  the refund of those taxes paid and
     5  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
     6  unpaid.
     7    § 2. This act shall take effect immediately.