Bill Text: NY S06020 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes the Flower Hill Hose Company No. 1 to apply to the assessor of the county of Nassau for a retroactive real property tax exemption on a certain parcel of land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2016-07-21 - SIGNED CHAP.171 [S06020 Detail]

Download: New_York-2015-S06020-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         6020--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                      July 20, 2015
                                       ___________
        Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules  --  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 committee
        AN  ACT  to  authorize the Flower Hill Hose Company No. 1 to apply for a
          real property tax exemption for certain property in the town of  North
          Hempstead, 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 law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  the Flower Hill Hose Company No. 1, an application  for  exemption  from
     4  real property taxes pursuant to section 406 of the real property tax law
     5  for  part  of  the 2013, the full year of the 2014, and the full year of
     6  the 2015 general assessment rolls and the second half of  the  2013-2014
     7  and  full year of the 2014-2015 school tax year assessment rolls for the
     8  parcel owned by such municipal fire department which  is  located  at  9
     9  Evergreen  Avenue in Port Washington, town of North Hempstead, county of
    10  Nassau, otherwise known by Nassau county parcel ID, section 5, block 82,
    11  lots 133. If accepted, the application shall be reviewed as  if  it  had
    12  been  received on or before the taxable status date established for such
    13  rolls.
    14    If satisfied that such municipal fire department  would  otherwise  be
    15  entitled  to  such  exemption  if the Flower Hill Hose Company No. 1 had
    16  filed an application for exemption by  the  appropriate  taxable  status
    17  date,  the assessor, upon approval by the Nassau county legislature, may
    18  make appropriate correction to the subject rolls. If such  exemption  is
    19  granted  and  such  fire  department, therefore, shall have paid any tax
    20  with respect to the subject rolls, the applicable governing body or  tax
    21  department  may, in its sole discretion, provide for the refund of those
    22  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
    23  remaining unpaid.
    24    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11780-03-6