Bill Text: NY S04570 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes the Board of Fire Commissioners of the East Northport Fire District to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-05-20 - referred to real property taxation [S04570 Detail]

Download: New_York-2019-S04570-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         4570--B
            Cal. No. 388

                               2019-2020 Regular Sessions

                    IN SENATE

                                     March 15, 2019
                                       ___________

        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining  its place in the order of third reading -- passed by Senate
          and delivered to the Assembly, recalled, vote  reconsidered,  restored
          to  third  reading, amended and ordered reprinted, retaining its place
          in the order of third reading

        AN ACT authorizing the Board of Fire Commissioners of the East Northport
          Fire District to receive retroactive real property tax exempt status

          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 Huntington is hereby authorized to accept
     3  from the Board of Fire Commissioners of the East Northport Fire District
     4  an application for exemption from real property taxes pursuant to subdi-
     5  vision 2 of section 464 of the real property tax law,  with  respect  to
     6  the 2017-2018 assessment roll, for the parcel conveyed to such organiza-
     7  tion  located  at  206  Laurel  Road and Laurel Road, in East Northport,
     8  county of Suffolk, otherwise known as District 0400 Section 058.00 Block
     9  02.00 Lot 072.000 and District  0400  Section  058.00  Block  02.00  Lot
    10  071.000.
    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 roll.
    13  If satisfied that such organization would otherwise be entitled to  such
    14  exemption if such organization had filed an application for exemption by
    15  the  appropriate taxable status date, the assessor, upon approval by the
    16  Town of Huntington Town Board, may make appropriate  correction  to  the
    17  subject  rolls. If such exemption is granted and such organization shall
    18  have paid any tax with respect to  the  subject  rolls,  the  applicable
    19  governing  body  or  tax department may, in its sole discretion, provide
    20  for the refund of those taxes paid and cancel those taxes, fines, penal-
    21  ties, liens or interest remaining 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.
                                                                   LBD09552-07-9
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