Bill Text: NY S08021 | 2017-2018 | General Assembly | Amended

Bill Title: Authorizes the Family Service League to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-08-17 - SIGNED CHAP.199 [S08021 Detail]

Download: New_York-2017-S08021-Amended.html

                STATE OF NEW YORK
            S. 8021--A                                           A. 10143--A
            Cal. No. 1377                                      Cal. No. 1038
                SENATE - ASSEMBLY
                                     March 20, 2018
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment  --  reported  favorably from said committee and committed to the
          Committee on  Finance  --  reported  favorably  from  said  committee,
          ordered  to first and second report, amended on second report, ordered
          to a third reading, and to be  reprinted  as  amended,  retaining  its
          place in the order of third reading
        IN  ASSEMBLY  --  Introduced  by  M.  of A. ENGLEBRIGHT -- read once and
          referred to the Committee on Real Property Taxation  --  reported  and
          referred  to  the Committee on Ways and Means -- reported from commit-
          tee, advanced to a  third  reading,  amended  and  ordered  reprinted,
          retaining its place on the order of third reading
        AN ACT to authorize the Family Service League to file an application for
          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 Brookhaven is hereby  authorized  to  accept
     3  from  the  Family Service League, an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for the 2015-2016 and 2016-2017 assessment rolls, for the parcel located
     6  in  the  hamlet  of  Port  Jefferson  Station in the town of Brookhaven,
     7  located at 321 Terryville Road, otherwise known as  Suffolk  county  tax
     8  map  number  SCTM  #200-228-1-3.  If  accepted, the application shall be
     9  reviewed as if it had been received on or before the taxable status date
    10  established for such rolls.
    11    If satisfied that the Family Service League: (i) acquired title to the
    12  property for which it seeks exemption subsequent to the  taxable  status
    13  date established for such rolls and prior to the taxable status date for
    14  the next ensuing assessment roll and (ii) would otherwise be entitled to
    15  such exemption if the Family Service League had filed an application for
    16  exemption  by  the  appropriate taxable status date, the assessor of the
    17  town of Brookhaven, upon approval by the town board of  such  town,  may
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 8021--A                          2                        A. 10143--A
     1  grant exemption from all taxation beginning with the date of acquisition
     2  of  the  property  by  the  Family  Service  League and make appropriate
     3  correction to the subject rolls. If the exemption  is  granted  and  the
     4  Family  Service League therefore shall have paid any tax with respect to
     5  the subject rolls, the governing body or tax department may, in its sole
     6  discretion, provide for the refund of those  taxes  paid  including  the
     7  amount of any taxes held in escrow pursuant to the sale of such property
     8  and cancel taxes, fines, penalties, or interest remaining unpaid.
     9    § 2. This act shall take effect immediately.