Bill Text: NY S07586 | 2019-2020 | General Assembly | Introduced

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

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Bill Title: Relates to permitting Uniondale Land Trust to file an application for certain real property tax exemptions.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-09-21 - SIGNED CHAP.191 [S07586 Detail]

Download: New_York-2019-S07586-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7586

                    IN SENATE

                                    January 28, 2020
                                       ___________

        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 permitting Uniondale Land Trust to file an  appli-
          cation for certain real property tax exemptions

          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
     3  from  Uniondale Land Trust, an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property tax  law  with
     5  respect  to  the  2017  tax roll for part of the 2016-17 school and 2017
     6  general taxes, the 2018 tax roll for all of the 2017-18 school and  2018
     7  general  taxes  and  the 2019 tax roll for all of the 2018-19 school and
     8  2019 general taxes for  the  parcels  conveyed  to  such  not-for-profit
     9  organization located in the town of Uniondale at 774 Macon Pl Uniondale,
    10  otherwise known as PARCEL ID: section 50, block 206, lot 4. If accepted,
    11  the  application  shall  be  reviewed  as  if it had been received on or
    12  before the taxable status date established for such roll.  If  satisfied
    13  that  such  not-for-profit  organization  would otherwise be entitled to
    14  such exemption if such not-for-profit organization had filed an applica-
    15  tion for exemption by the appropriate taxable status date, the assessor,
    16  upon approval by the Nassau  county  legislature  may  make  appropriate
    17  correction  to  the  subject roll. If such exemption is granted and such
    18  not-for-profit organization, therefore, shall have paid any  taxes  with
    19  respect  to  the  subject  roll,  the  applicable  governing body or tax
    20  department may, in its sole discretion, provide for the refund of  those
    21  taxes  paid and cancel those taxes, fines, penalties, liens, or interest
    22  remaining 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.
                                                                   LBD13896-02-0