Bill Text: NY S07047 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-06-19 - SUBSTITUTED BY A9745B [S07047 Detail]

Download: New_York-2011-S07047-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7047
                                   I N  S E N A T E
                                    April 25, 2012
                                      ___________
       Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize the town of North Hempstead to file applications for
         real property tax exemptions with the county of Nassau
         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 any law to the
    2  contrary, the assessor of the county of Nassau is hereby  authorized  to
    3  accept  from the town of North Hempstead applications for exemption from
    4  real property taxes pursuant to section 406 of the real property tax law
    5  for the 2010-2011 assessment roll with respect to the pro-rata share  of
    6  the  2010-2011  school  taxes and the pro-rata share of the 2011 general
    7  taxes, and for  the  2011-2012  assessment  roll  with  respect  to  the
    8  2011-2012  school  taxes  and  the 2012 general taxes, for the parcel of
    9  real property owned by such town located in the town of North Hempstead,
   10  known on the Nassau County Land and Tax Map as Section 5, Block 84, Lots
   11  42 and 129. If accepted, the applications shall be reviewed as  if  they
   12  had  been  received on or before the taxable status date established for
   13  such rolls.
   14    If satisfied that such  town  would  otherwise  be  entitled  to  such
   15  exemption  if  such  town  had filed an application for exemption by the
   16  appropriate taxable status date, the county assessor, upon  approval  by
   17  the  Nassau  county  legislature,  may grant exemption from all taxation
   18  beginning with the date of acquisition of the property by such town  and
   19  make  appropriate  correction  to  the  subject  roll  or rolls. If such
   20  exemption is granted and such town, therefore, shall have paid  any  tax
   21  with  respect  to the subject roll, the governing body or tax department
   22  may, in its sole discretion, provide for the refund of those taxes  paid
   23  and cancel taxes, fines, penalties, or interest remaining unpaid.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15125-01-2