Bill Text: NY A06840 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes the Village of Island Park to retroactively apply for a real property tax exemption for the village's village hall for the 2017-2018 school tax and 2018 general tax assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-12-06 - SIGNED CHAP.593 [A06840 Detail]

Download: New_York-2019-A06840-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         6840--B

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                     March 21, 2019
                                       ___________

        Introduced  by  M.  of  A. M. L. MILLER -- 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 -- again reported from said  committee  with  amendments,  ordered
          reprinted as amended and recommitted to said committee

        AN ACT authorizing the Village of Island Park to retroactively apply for
          a real property tax exemption for certain property

          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 Island Park an application for exemption from real  prop-
     4  erty  taxes pursuant to section 406 of the real property tax law for the
     5  2016-2017 and the 2017-2018 assessment rolls for part of  the  2016-2017
     6  school taxes and all the 2017-2018 school taxes and all the 2017 general
     7  taxes and the 2018 general taxes, for the parcel conveyed to such organ-
     8  ization located at 147 Long Beach Road, in the Village of Island Park in
     9  the  Town  of Hempstead known as Nassau county parcel ID 43047 00010. If
    10  accepted, the application shall be reviewed as if it had  been  received
    11  on or before the taxable status date established for such roll.
    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  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, 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.
                                                                   LBD10320-05-9
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