Bill Text: NY A07285 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the East Meadow Fire District with respect to the 2022-2023 assessment roll for all of the 2022-2023 school taxes and all of the 2022 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-21 - substituted by s6858b [A07285 Detail]

Download: New_York-2023-A07285-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         7285--B

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      May 17, 2023
                                       ___________

        Introduced  by M. of A. MIKULIN -- read once and referred to the Commit-
          tee on Real Property Taxation -- committee discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          reference changed to the Committee on  Ways  and  Means  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN  ACT  authorizing the county of Nassau assessor to accept an applica-
          tion for a real property tax  exemption  from  the  East  Meadow  Fire
          District

          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 East Meadow Fire District, an application for  exemption  from  real
     4  property taxes pursuant to section 464 of the real property tax law with
     5  respect to the 2022-2023 assessment roll for all of the 2022-2023 school
     6  taxes  and  all  of the 2022 general taxes, for the parcel owned by such
     7  not-for-profit corporation with such parcels being located at  580  East
     8  Meadow  Avenue a/k/a 580 Newbridge Avenue, East Meadow, New York, other-
     9  wise known as Nassau county tax map section 50, block  332,  lots  89-91
    10  and 100-104.
    11    If  accepted,  the  application  shall  be  reviewed as if it had been
    12  received on or before the  taxable  status  date  established  for  such
    13  assessment rolls. If satisfied that such organization would otherwise be
    14  entitled to such exemption if such organization had filed an application
    15  for exemption by the appropriate taxable status date, the assessor, upon
    16  approval  by the Nassau county legislature, may grant exemption from all
    17  taxation and make appropriate corrections to the subject roll.  If  such
    18  exemption  is  granted and such organization, therefore, shall have paid
    19  any tax with respect to the subject roll, the applicable governing  body
    20  or tax department may, in its sole discretion, provide for the refund of
    21  the  taxes  paid, along with any fines or penalties paid, and cancel any
    22  taxes, fines, penalties, interest, or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11253-04-3
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