Bill Text: NY S06634 | 2021-2022 | General Assembly | Introduced
Bill Title: Permits the Brentwood Fire District to file and authorizes the assessor of the town of Islip to except an application for a retroactive property tax exemption for the 2020-2021 assessment rolls.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-06-10 - SUBSTITUTED BY A7896 [S06634 Detail]
Download: New_York-2021-S06634-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6634 2021-2022 Regular Sessions IN SENATE May 10, 2021 ___________ Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to permitting Brentwood Fire District to file an application for a retroactive 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 Islip, county of Suffolk is hereby author- 3 ized to accept from Brentwood Fire District, a not-for-profit organiza- 4 tion, an application for exemption from real property taxes pursuant to 5 section 464 of the real property tax law for the 2020-2021 assessment 6 roll, for a parcel owned by such organization located in the town of 7 Islip located at 1171 Howells Road, Bay Shore, also known as district 8 0500, section 242.00, block 03.00, lot 047.001. 9 If accepted, such application shall be reviewed as if it had been 10 received on or before the taxable status dates established for such 11 rolls. If satisfied that such non-profit would otherwise be entitled to 12 such exemption if such non-profit had filed an application for exemption 13 by the appropriate taxable status dates, the assessor, upon approval of 14 the governing body of the town of Islip, may grant exemption from all 15 taxation and make appropriate corrections to the subject rolls. If such 16 exemption is granted and such non-profit therefore shall have paid any 17 tax with respect to the subject rolls, the governing body or tax depart- 18 ment may, in its sole discretion, provide for the refund of those taxes 19 paid and cancel any taxes, fines, penalties, interest or tax liens 20 remaining 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. LBD11196-01-1