Bill Text: NY A05628 | 2023-2024 | General Assembly | Amended

New York Assembly Bill 5628

Bill Title: Authorizes the assessor of the town of Smithtown, county of Suffolk, to accept from Mother and Unborn Baby Care of Long Island, Inc., an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A05628 Detail]

Download: New_York-2023-A05628-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         5628--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 20, 2023
                                       ___________

        Introduced  by  M.  of  A.  FITZPATRICK -- read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee

        AN ACT in relation to authorizing the assessor of the town of Smithtown,
          county of Suffolk, to accept from Mother and Unborn Baby Care  of  LI,
          Inc., 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 town of Smithtown,  county  of  Suffolk,  is  hereby
     3  authorized  to  accept  from Mother and Unborn Baby Care of Long Island,
     4  Inc., an application for exemption from real property taxes pursuant  to
     5  section  420-a  of  the  real property tax law, with respect to the 2021
     6  assessment roll, for the parcel owned by such  organization,  with  such
     7  parcel being located at 91 Maple Avenue, in the town of Smithtown, coun-
     8  ty  of  Suffolk, otherwise known as Suffolk county tax map district 0800
     9  section 104.00 block 02.00 lot 007.000.  If  accepted,  the  application
    10  shall  be  reviewed  as if it had been received on or before the taxable
    11  status date established for such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval by the Smithtown town board, may make appropriate correction to
    16  the  subject  rolls. If such exemption is granted and such organization,
    17  therefore, shall have paid any tax with respect to  the  subject  rolls,
    18  the  applicable  governing  body  or  tax  department  may,  in its sole
    19  discretion, provide for the refund of those taxes paid and cancel  those
    20  taxes, fines, penalties, liens or interest remaining unpaid.
    21    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08554-02-3