Bill Text: NY A07433 | 2019-2020 | General Assembly | Introduced

Bill Title: Permits the Village of Upper Nyack to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-06-18 - RETURNED TO ASSEMBLY [A07433 Detail]

Download: New_York-2019-A07433-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       May 3, 2019
        Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
          Committee on Real Property Taxation
        AN ACT in relation to permitting the Village of Upper Nyack 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 Clarkstown, county of  Rockland,  is  hereby
     3  authorized to accept from the Village of Upper Nyack, an application for
     4  exemption  from  real property taxes pursuant to section 406 of the real
     5  property tax law for the 2017 and 2018 assessment roll, for  the  parcel
     6  owned by such organization located at 626 North Broadway, in the village
     7  of Upper Nyack within the town of Clarkstown, county of Rockland, other-
     8  wise known as Rockland county tax map, section 60.5, block 2, lot 27. If
     9  accepted,  the  application shall be reviewed as if it had been received
    10  on or before the taxable status date established for such rolls.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption if such organization had acquired the property and filed
    13  an application by the appropriate taxable  status  date,  the  assessor,
    14  upon approval by the town board, may make appropriate corrections to the
    15  subject  rolls.  If  such  exemption  is  granted and such organization,
    16  therefore, shall have paid any tax with respect to  the  subject  rolls,
    17  the  applicable  governing  body  or  tax  department  may,  in its sole
    18  discretion, provide for the refund of those taxes paid and cancel  those
    19  taxes, fines, penalties, liens, or interest remaining unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.