STATE OF NEW YORK
        ________________________________________________________________________

                                          6191

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 3, 2023
                                       ___________

        Introduced by M. of A. K. BROWN -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT in relation to authorizing the Halesite Fire District to file an
          application for exemption from real property taxes

          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 Huntington, county of Suffolk, is hereby
     3  authorized to accept from the Halesite Fire District, an application for
     4  exemption from real property taxes pursuant to section 464 of  the  real
     5  property  tax law with respect to the 2022-2023 and 2023-2024 assessment
     6  rolls, for the parcels owned by such  organization,  with  such  parcels
     7  being  located  at 10 New York avenue, in the town of Huntington, county
     8  of Suffolk, otherwise known as Suffolk county  tax  map  district  0400,
     9  section 031.00, block 02.00, lot 019.000.
    10    If  accepted,  the  application  shall  be  reviewed as if it had been
    11  received on or before the taxable status date established for such roll.
    12  If satisfied that such organization would otherwise be entitled to  such
    13  exemption if such organization had filed an application for exemption by
    14  the  appropriate taxable status date, the assessor, upon approval by the
    15  town of Huntington board, may grant exemption from all taxation and make
    16  appropriate corrections to the subject roll. If such exemption is grant-
    17  ed and such organization therefore shall have paid any tax with  respect
    18  to  the  subject  roll,  the applicable governing body or tax department
    19  may, in its sole discretion, provide for the refund of the  taxes  paid,
    20  along  with  any  fines  or penalties paid, and cancel any taxes, fines,
    21  penalties, interest, or tax liens remaining 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.
                                                                   LBD10207-01-3