Bill Text: NY S06019 | 2017-2018 | General Assembly | Amended


Bill Title: Authorizes the Sunrise Day Camps Association, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed - Dead) 2018-06-06 - referred to real property taxation [S06019 Detail]

Download: New_York-2017-S06019-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         6019--C
                               2017-2018 Regular Sessions
                    IN SENATE
                                      May 10, 2017
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee -- committee discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        AN  ACT  authorizing  the Sunrise Day Camps Association, Inc. 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 county of Nassau is hereby authorized to accept from
     3  the  Sunrise  Day  Camps  Association, Inc. an application for exemption
     4  from real property taxes pursuant to section 420-a of the real  property
     5  tax  law  with respect to the 2017-2018 assessment roll for a portion of
     6  the 2017-2018 school taxes and a portion of the 2018 general  taxes  for
     7  the  parcel  conveyed  to such organization located at 11 Neil Court, in
     8  the hamlet of Oceanside, town of Hempstead, county of Nassau,  otherwise
     9  known  as  Nassau county parcel ID section 60 block 90 lots 8, 9 and 10.
    10  If accepted, the application  shall  be  reviewed  as  if  it  had  been
    11  received on or before the taxable status date established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  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.
                                                                   LBD11455-09-7
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