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