Bill Text: NY A05971 | 2019-2020 | General Assembly | Introduced


Bill Title: Authorizes Dianne Walter to file an application for an agricultural assessment.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-02-21 - referred to real property taxation [A05971 Detail]

Download: New_York-2019-A05971-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5971
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 21, 2019
                                       ___________
        Introduced by M. of A. LIFTON -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT  to  authorize  Dianne  Walter to file a late application for an
          agricultural use 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  provision  of  the  agriculture and
     2  markets law, real property tax law, or any rule  or  regulation  adopted
     3  pursuant  thereto,  the  assessor  of  the county of Tompkins, is hereby
     4  authorized to accept from Dianne Walter, an application for an  agricul-
     5  tural  assessment  pursuant  to section 305 of the real property tax law
     6  for the assessment roll or rolls covering the period from July  1,  2018
     7  through  June  30, 2019. If accepted, such application shall be reviewed
     8  as if it had been received on or  before  the  applicable  deadline  for
     9  filing such applications established for such assessment roll. If satis-
    10  fied  that  Dianne Walter would otherwise be entitled to such an assess-
    11  ment had the application for an agricultural assessment  been  filed  by
    12  the  applicable  deadline,  the  assessor  may approve such agricultural
    13  assessment and make any appropriate corrections  to  the  subject  roll.
    14  However,  if  an  agricultural  assessment is approved subsequent to the
    15  payment of real property tax for such  assessment  roll  or  rolls,  the
    16  governing body, the department of agriculture and markets or the depart-
    17  ment  of  taxation  and finance may, in its sole discretion, provide for
    18  the refund of such taxes paid and  cancel  taxes,  fines,  penalties  or
    19  interest remaining unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04309-02-9
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