Bill Text: NY S04092 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 4092 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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 (Democrat 1-0)

Status: (Passed) 2019-12-06 - SIGNED CHAP.593 [S04092 Detail]

Download: New_York-2019-S04092-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          4092
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 27, 2019
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        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  2017-2018  school  tax year assessment rolls, for the parcel conveyed to
     6  such organization, with such parcel being  located  at  127  Long  Beach
     7  Road,  previously  147 Long Beach Road, in the Village of Island Park in
     8  the Town of Hempstead known as Nassau county parcel ID 43047  00010.  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 roll.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption  if  such  organization  had  filed  an  application for
    13  exemption by the appropriate taxable status  date,  the  assessor,  upon
    14  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    15  correction to the subject rolls. If such exemption is granted  and  such
    16  organization,  therefore,  shall  have  paid any tax with respect to the
    17  subject rolls, the applicable governing body or tax department  may,  in
    18  its  sole  discretion,  provide  for  the refund of those taxes paid and
    19  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    20  unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10320-01-9