Bill Text: NY S03503 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the Massapequa fire district to apply to the assessor of the county of Nassau for a real property tax exemption for the 2010 tax roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2011-08-17 - SIGNED CHAP.466 [S03503 Detail]

Download: New_York-2011-S03503-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3503
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 24, 2011
                                      ___________
       Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize the assessor of the county of Nassau  to  accept  an
         application for exemption from real property taxes from the Massapequa
         fire  district  for  a  certain  parcel of land located in the town of
         Oyster Bay
         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  Massapequa  fire  district  an  application for exemption from real
    4  property taxes pursuant to section 410 of the real property tax law  for
    5  the  assessment  roll as to which January 2, 2009 was the taxable status
    6  date with respect to the general tax for the 2009  assessment  roll  and
    7  the  school  tax  for  the  2009-2010  school  tax  roll, for the parcel
    8  acquired by the Massapequa fire district on December 29, 2009 located in
    9  the town of Oyster Bay at 1 Brooklyn Avenue, Massapequa, otherwise known
   10  as section 52, block 251, lots 1640, 1641, 1642, 1643,  1644,  1645  and
   11  1646.  If  accepted, the application shall be reviewed as if it had been
   12  received on or before the taxable status date established for such roll.
   13    If satisfied that such district: (i) acquired title  to  the  property
   14  for  which  it  seeks an exemption subsequent to the taxable status date
   15  established for such roll and prior to the taxable status date  for  the
   16  next  ensuing  assessment  roll and (ii) would otherwise  be entitled to
   17  such exemption if such district had filed an application  for  exemption
   18  by  the  appropriate taxable status date, the assessor, upon approval of
   19  the Nassau county legislature, may grant  exemption  from  all  taxation
   20  beginning with the date of acquisition of property by such district  and
   21  make  appropriate  correction  to the subject roll. If such exemption is
   22  granted and such district therefore shall have paid any tax with respect
   23  to the subject roll, the governing body or tax department  may,  in  its
   24  sole  discretion,  provide for the refund of those taxes paid and cancel
   25  taxes, fines, penalties, interest or tax liens remaining unpaid.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09769-01-1