Bill Text: NY A05769 | 2019-2020 | General Assembly | Amended

New York Assembly Bill 5769 (Prior Session Legislation)

Bill Title: Authorizes the East Northport Fire District to apply for retroactive real property tax exempt status.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-09-13 - signed chap.270 [A05769 Detail]

Download: New_York-2019-A05769-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         5769--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    February 19, 2019
                                       ___________

        Introduced  by  M.  of  A.  RAIA, STERN -- 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 East Northport  Fire  District  to
          file an application for a real property tax exemption

          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 Huntington, county  of  Suffolk,  is  hereby
     3  authorized  to  accept from the East Northport Fire District an applica-
     4  tion for exemption from real property taxes pursuant to section  406  of
     5  the  real  property  tax  law for the 2017-2018 assessment roll, for the
     6  parcels conveyed to such organization located at 206 Laurel Road in  the
     7  town  of  Huntington,  otherwise known as Suffolk county tax map numbers
     8  0400-058.00-02.00-071.000 and 0400-058.00-02.00-072.000.   If  accepted,
     9  the  application  shall  be  reviewed  as  if it had been received on or
    10  before the taxable status dates established for such roll.
    11    If satisfied that such not-for-profit organization would otherwise  be
    12  entitled  to  such  exemption  if  such  not-for-profit organization has
    13  acquired the subject property and filed an application for exemption  by
    14  the  appropriate taxable status date, the assessor, upon approval by the
    15  town board of Huntington, county of Suffolk, may  grant  exemption  from
    16  all  taxation  and  make appropriate corrections to the subject roll. If
    17  such exemption is granted and such not-for-profit organization therefore
    18  shall have paid any tax with respect to the subject roll, the  governing
    19  body  or  tax  department  may,  in its sole discretion, provide for the
    20  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    21  interest, or tax liens 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.
                                                                   LBD07943-04-9