Bill Text: NY A06648 | 2013-2014 | General Assembly | Introduced


Bill Title: Authorizes the assessor of the town of Haverstraw to accept an application for exemption from real property taxes from Head Start of Rockland, Inc. for a certain parcel of land located in the town of Haverstraw, county of Rockland.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-10-23 - signed chap.442 [A06648 Detail]

Download: New_York-2013-A06648-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6648
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                    April 12, 2013
                                      ___________
       Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
         Committee on Real Property Taxation
       AN ACT authorizing the assessor of the town of Haverstraw to  accept  an
         application  for exemption from real property taxes from Head Start of
         Rockland, Inc. for a certain parcel of land located  in  the  town  of
         Haverstraw, county of Rockland
         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 Haverstraw, county  of  Rockland  is  hereby
    3  authorized  to  accept  from Head Start of Rockland, Inc. an application
    4  for exemption from real property taxes pursuant to section 420-a of  the
    5  real  property  tax  law for the assessment roll for the 2012 assessment
    6  year, for the parcel located at 117 Route 9W North, otherwise  known  as
    7  section  26.52, block 1, lot 45.1. If accepted, the application shall be
    8  reviewed as if it had been received on or before the taxable status date
    9  established for such roll.
   10    If satisfied that Head Start of Rockland, Inc. (i) acquired  title  to
   11  the  property  for  which  it  seeks exemption subsequent to the taxable
   12  status dates established for such roll and prior to the  taxable  status
   13  date  for  the next ensuing assessment roll, and (ii) would otherwise be
   14  entitled to such exemption if it had filed an application for  exemption
   15  by  the  appropriate taxable status date, the assessor, upon approval by
   16  the town board, may make appropriate corrections to the subject roll. If
   17  such exemption is granted and such organization, therefore,  shall  have
   18  paid  any tax with respect to the subject roll, the applicable governing
   19  body or tax department may, in its  sole  discretion,  provide  for  the
   20  refund  of  those  taxes  paid and cancel those taxes, fines, penalties,
   21  liens, or interest remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10158-02-3
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