Bill Text: NY S08793 | 2019-2020 | General Assembly | Introduced
Bill Title: Permits the Village of Patchogue to file an application for a real property tax exemption for certain parcels.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2020-08-24 - SIGNED CHAP.166 [S08793 Detail]
Download: New_York-2019-S08793-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8793 IN SENATE July 16, 2020 ___________ Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT in relation to authorizing the Town of Brookhaven to accept an application for a real property tax exemption from the Village of Patchogue The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. (i) Notwithstanding any other provision of law to the 2 contrary, the assessor of the Town of Brookhaven, County of Suffolk, is 3 hereby authorized to accept from the Village of Patchogue, an applica- 4 tion for exemption from real property taxes pursuant to section 406 of 5 the real property tax law with respect to the 2017-2018 assessment roll, 6 for the parcels owned by such municipal corporation located at 390 Rider 7 Avenue, Suffolk county tax map district 0204, section 020.00, block 8 03.00, lot 034.001, 405 Rider Avenue, Suffolk county tax map district 9 0204, section 020.00, block 04.00, lot 003.000, 44 Maiden Lane, Suffolk 10 county tax map district 0204, section 019.00, block 09.00, lot 001.000, 11 41 Smith Street, Suffolk county tax map district 0204, section 020.00, 12 block 04.00, lot 004.000. If accepted, the application shall be reviewed 13 as if it had been received on or before the taxable status date estab- 14 lished for such assessment rolls. 15 (ii) Notwithstanding any other provision of law to the contrary, the 16 assessor of the Town of Brookhaven, County of Suffolk, is hereby author- 17 ized to accept from the Village of Patchogue, an application for 18 exemption from real property taxes pursuant to section 406 of the real 19 property tax law with respect to the 2017-2018 and 2018-2019 assessment 20 rolls, for the parcels owned by such municipal corporation located at 18 21 Smith Street, Suffolk county tax map district 0204, section 020.00, 22 block 05.00, lot 003.000, 20 Smith Street, Suffolk county tax map 23 district 0204, section 020.00, block 05.00, lot 004.000, 28 Smith Street 24 , Suffolk county tax map district 0204, section 020.00, block 05.00, lot 25 008.000. If accepted, the application shall be reviewed as if it had 26 been received on or before the taxable status date established for such 27 assessment rolls. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15534-07-0S. 8793 2 1 If satisfied that such municipal corporation would otherwise be enti- 2 tled to such exemption if such municipal corporation had filed an appli- 3 cation for exemption by the appropriate taxable status date, the asses- 4 sor, upon the approval of the Town of Brookhaven town board, may grant 5 exemption from taxation on such assessment rolls and make the appropri- 6 ate corrections of the subject rolls. If exemptions are granted and such 7 municipal corporation, therefore, shall have paid any tax with respect 8 to the subject rolls, the applicable governing body or tax departments, 9 at their sole discretion, shall provide for the refund of the taxes 10 paid, along with any fines or penalties paid, and cancel taxes remaining 11 unpaid. 12 § 2. This act shall take effect immediately.
