Bill Text: NY S08940 | 2021-2022 | General Assembly | Amended

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Bill Title: Authorizes the assessor of the county of Nassau to accept from the Mineola Union Free School District an application for exemption from real property taxes for part of the 2020-2021 school year and all of the 2021-2022 school year and the 2021 and 2022 general assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-07-21 - APPROVAL MEMO.14 [S08940 Detail]

Download: New_York-2021-S08940-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8940--A

                    IN SENATE

                                     April 29, 2022
                                       ___________

        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT in relation to authorizing the assessor of the county  of  Nassau
          to  accept  from the Mineola Union Free School District an application
          for exemption from real property taxes

          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  Mineola  Union  Free  School District, an application for exemption
     4  from real property taxes pursuant to section 408 of  the  real  property
     5  tax law with respect to part of the 2020-2021 school year and all of the
     6  2021-2022  school  year  and the 2021 and 2022 general assessment rolls,
     7  for the parcel owned by such school district  located  at  2400  Jericho
     8  Turnpike,  in the village of Garden City Park, otherwise known as Nassau
     9  county tax map section 33, block 160, lot 1. If accepted,  the  applica-
    10  tion shall be reviewed as if it had been received on or before the taxa-
    11  ble status date established for such assessment rolls.
    12    If  satisfied that such school district would otherwise be entitled to
    13  such exemption if such school district had acquired  such  property  and
    14  filed  an  application  for  exemption by the appropriate taxable status
    15  date, the assessor of the county of Nassau may grant exemption from  all
    16  taxation  and make appropriate corrections to the subject rolls. If such
    17  exemption is granted and such school  district,  therefore,  shall  have
    18  paid any tax with respect to the subject rolls, the applicable governing
    19  body  or  tax  department  may,  in its sole discretion, provide for the
    20  refund of those taxes paid and cancel  those  taxes,  fines,  penalties,
    21  liens or interest remaining unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15581-03-2