Bill Text: NY S08711 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 8711 (Prior Session Legislation)

Introduced

Bill Title: Permits the Roosevelt Fire District to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - signed chap.151 [S08711 Detail]

Download: New_York-2019-S08711-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8711

                    IN SENATE

                                      July 9, 2020
                                       ___________

        Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT in relation to permitting Roosevelt  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 county of Nassau is hereby authorized to accept from
     3  Roosevelt Fire District, a not-for-profit organization,  an  application
     4  for  exemption  from  real property taxes pursuant to section 464 of the
     5  real property tax law for a portion of the 2016-2017 and  the  2017-2018
     6  school  tax  rolls and a portion of the 2017 and all of the 2018 general
     7  assessment rolls, for a parcel owned by such organization located in the
     8  hamlet of Roosevelt in the town of Hempstead located at 59  Park  Avenue
     9  also known as section 55, block 484, lot 14.
    10    If  accepted,  such  application  shall  be reviewed as if it had been
    11  received on or before the taxable  status  dates  established  for  such
    12  rolls.  If satisfied that such non-profit would otherwise be entitled to
    13  such exemption if such non-profit had filed an application for exemption
    14  by the appropriate taxable status dates, the assessor, upon approval  of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make  appropriate corrections to the subject rolls. If such exemption is
    17  granted and such non-profit therefore  shall  have  paid  any  tax  with
    18  respect  to the subject rolls, the governing body or tax department may,
    19  in its sole discretion, provide for the refund of those taxes  paid  and
    20  cancel  any  taxes,  fines,  penalties,  interest or tax liens 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.
                                                                   LBD10517-06-0