Bill Text: NY A01007 | 2023-2024 | General Assembly | Introduced

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Bill Title: Makes clarifying changes regarding the authorization for the Bellmore Fire District to file an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-03-03 - signed chap.45 [A01007 Detail]

Download: New_York-2023-A01007-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1007

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 12, 2023
                                       ___________

        Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
          Committee on Real Property Taxation

        AN ACT to amend a chapter of the laws of 2022 authorizing  the  Bellmore
          Fire  District to file an application for exemption from real property
          taxes, as proposed in legislative  bills  numbers  S.  6035-A  and  A.
          6950-A, in relation to making technical corrections thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1 of a chapter of the laws of 2022 authorizing  the
     2  Bellmore  Fire  District  to file an application for exemption from real
     3  property taxes, as proposed in legislative bills numbers S.  6035-A  and
     4  A.  6950-A, is amended to read as follows:
     5    Section 1. Notwithstanding any other provision of law to the contrary,
     6  the  assessor  of the [town of Hempstead,] county of Nassau[,] is hereby
     7  authorized to accept from the Bellmore Fire District, an application for
     8  exemption from real property taxes pursuant to section [464] 410 of  the
     9  real  property  tax  law  with  respect  to  the 2020-2021 and 2021-2022
    10  assessment rolls, for a portion of the 2020 general taxes and a  portion
    11  of the 2020-2021 school taxes, all of the 2021 general taxes, all of the
    12  2021-2022  school  taxes  and  all  of  the  2022 general taxes, for the
    13  parcels owned by such organization, with such parcels being  located  at
    14  2800  Royle Street, in the hamlet of Bellmore, town of Hempstead, county
    15  of Nassau, otherwise known as  Nassau  county  tax  map  district  0100,
    16  section 56, block 344, lots 71, 72, 73, 74, 75, 76, 77, 78 and 79.
    17    If  accepted,  the  application  shall  be  reviewed as if it had been
    18  received on or before the taxable status date established for such roll.
    19  If satisfied that such organization would otherwise be entitled to  such
    20  exemption if such organization had filed an application for exemption by
    21  the  appropriate taxable status date, the assessor, upon approval by the
    22  Nassau county legislature, may grant exemption  from  all  taxation  and
    23  make  appropriate  corrections to the subject roll. If such exemption is

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03988-01-3
        A. 1007                             2

     1  granted and such organization therefore shall have  paid  any  tax  with
     2  respect  to  the  subject  roll,  the  applicable  governing body or tax
     3  department may, in its sole discretion, provide for the  refund  of  the
     4  taxes  paid,  along  with  any  fines  or penalties paid, and cancel any
     5  taxes, fines, penalties, interest, or tax liens remaining unpaid.
     6    § 2. This act shall take effect on the  same  date  and  in  the  same
     7  manner  as  a  chapter of the laws of 2022 authorizing the Bellmore Fire
     8  District to file an application for exemption from real property  taxes,
     9  as  proposed in legislative bills numbers S. 6035-A and A. 6950-A, takes
    10  effect.