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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
            S. 8021                                                 A. 10143
                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
        IN  ASSEMBLY  --  Introduced  by  M.  of A. ENGLEBRIGHT -- read once and
          referred to the Committee on Real Property Taxation
        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 city of Port Jefferson Station in the town of Brookhaven, located
     7  at 321 Terryville Road, otherwise known as Suffolk county tax map number
     8  SCTM #200-228-1-3. If accepted, the application shall be reviewed as  if
     9  it  had  been  received on or before the taxable status date established
    10  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
    18  grant exemption from all taxation beginning with the date of acquisition
    19  of  the  property  by  the  Family  Service  League and make appropriate
    20  correction to the subject rolls. If the exemption  is  granted  and  the
    21  Family  Service League therefore shall have paid any tax with respect to
    22  the subject rolls, the governing body or tax department may, in its sole
    23  discretion, provide for the refund of those  taxes  paid  including  the
    24  amount of any taxes held in escrow pursuant to the sale of such property
    25  and cancel taxes, fines, penalties, or interest remaining unpaid.
    26    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15088-01-8