Bill Text: NY A04747 | 2019-2020 | General Assembly | Amended

Bill Title: Grants the village of Westbury retroactive real property tax exempt status for property located at 255 Schenck Avenue, village of Westbury, town of North Hempstead, county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-06-18 - substituted by s4362a [A04747 Detail]

Download: New_York-2019-A04747-Amended.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
        Introduced  by  M.  of  A.  MONTESANO  --  read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
        AN ACT authorizing the village of Westbury 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 village of Westbury an application for exemption from real  property
     4  taxes pursuant to section 406 of the real property tax law, with respect
     5  to the 2018-2019 assessment roll for the 2018-2019 school taxes and part
     6  of  the  2018 and all of the 2019 general taxes, for the parcel conveyed
     7  to such municipality located at 255 Schenck Avenue, village of Westbury,
     8  town of North Hempstead, county of Nassau,  otherwise  known  as  Nassau
     9  county  parcel ID section 10 block 193 lot 35. 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 roll.
    12    If satisfied that such municipality would  otherwise  be  entitled  to
    13  such  exemption  if  such  municipality  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
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  municipality,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  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.