Bill Text: NY A04810 | 2019-2020 | General Assembly | Amended

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

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-09-13 - signed chap.267 [A04810 Detail]

Download: New_York-2019-A04810-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4810--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    February 5, 2019
                                       ___________

        Introduced  by  M.  of  A.  GARBARINO  --  read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee

        AN ACT in relation to permitting Patchogue  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 town of Brookhaven is hereby  authorized  to  accept
     3  from Patchogue Fire District, a not-for-profit organization, an applica-
     4  tion for exemption from real property taxes pursuant to section 420-a of
     5  the  real  property  tax  law for the 2016-2017 and 2017-2018 assessment
     6  rolls, for parcels owned by such organization located  in  the  town  of
     7  Brookhaven  located  at  29 Jennings Avenue also known as district 0204,
     8  section 009.00, block 02.00, lot 012.000 and 25 Park Street  also  known
     9  as  district  0204, section 017.00, block 4.00, lot 024.000 and a vacant
    10  lot on Park Street also known as district 0204,  section  017.00,  block
    11  4.00, lot 025.000.
    12    If  accepted,  the  application  shall  be  reviewed as if it had been
    13  received on or before the  taxable  status  date  established  for  such
    14  rolls. If satisfied that such not-for-profit corporation would otherwise
    15  be  entitled to such exemption if the organization had filed an applica-
    16  tion for such exemption by the  appropriate  taxable  status  date,  the
    17  assessor of the town of Brookhaven upon approval by the town of Brookha-
    18  ven  town  board  may  grant exemption from taxation with respect to the
    19  subject rolls and make appropriate correction to the subject rolls.   If
    20  the  exemption is granted and such not-for-profit corporation shall have
    21  paid any tax with regard to the subject rolls, the  town  of  Brookhaven
    22  town  board may, in its sole discretion, provide for the refund of those
    23  taxes paid and cancel taxes, fines, penalties, liens or interest remain-
    24  ing unpaid.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08360-03-9