Bill Text: NY A06557 | 2023-2024 | General Assembly | Amended

New York Assembly Bill 6557

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Maritime Administration, a component of the United States Department of Transportation with respect to the 2020-2021 and 2021-2022 assessment rolls for the parcel conveyed to such organization located at 307 Steamboat Road, Great Neck, county of Nassau.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-12-08 - approval memo.42 [A06557 Detail]

Download: New_York-2023-A06557-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         6557--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     April 18, 2023
                                       ___________

        Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
          tee  on Real Property Taxation -- reported and referred to the Commit-
          tee on Ways and Means -- committee discharged, bill  amended,  ordered
          reprinted as amended and recommitted to said committee

        AN  ACT  in  relation  to  authorizing  the county of Nassau assessor to
          accept an application for a real property tax exemption from the Mari-
          time Administration, a component of the United  States  Department  of
          Transportation

          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 county of Nassau is hereby authorized to accept from
     3  the Maritime Administration, a component of the United States Department
     4  of Transportation, an application for exemption from real property taxes
     5  pursuant to section 400 of the real property tax law with respect to the
     6  2020-2021 and 2021-2022 assessment  rolls,  for  all  of  the  2020-2021
     7  school  taxes  and  a  portion  of the 2021 general taxes and all of the
     8  2021-2022 school taxes and all of the 2022 general taxes for the  parcel
     9  conveyed to such organization located at 307 Steamboat Road, Great Neck,
    10  county  of  Nassau, otherwise known as Nassau county parcel ID section 1
    11  block 200 lot 1. If accepted, the application shall be reviewed as if it
    12  had been received on or before the taxable status date  established  for
    13  such roll.
    14    If  satisfied  that  such  organization would otherwise be entitled to
    15  such exemption  if  such  organization  had  filed  an  application  for
    16  exemption  by  the  appropriate  taxable status date, the assessor, upon
    17  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    18  correction  to  the subject rolls. If such exemption is granted and such
    19  organization, therefore, shall have paid any tax  with  respect  to  the
    20  subject  rolls,  the applicable governing body or tax department may, in
    21  its sole discretion, provide for the refund  of  those  taxes  paid  and
    22  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    23  unpaid.
    24    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10738-02-3