Bill Text: NY A06742 | 2021-2022 | General Assembly | Introduced


Bill Title: Authorizes the village of Upper Brookville to retroactively apply for a real property tax exemption for certain property.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-06-09 - substituted by s4700 [A06742 Detail]

Download: New_York-2021-A06742-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          6742

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     March 29, 2021
                                       ___________

        Introduced  by  M.  of  A.  MONTESANO  --  read once and referred to the
          Committee on Real Property Taxation

        AN ACT authorizing the village  of  Upper  Brookville  to  retroactively
          apply for a real property tax exemption for certain property

          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  Incorporated  Village  of  Upper  Brookville  an  application   for
     4  exemption  from  real property taxes pursuant to section 406 of the real
     5  property tax law with respect to the 2020-2021  assessment  roll  for  a
     6  portion  of  the 2020-2021 school and all of the 2021 general taxes, for
     7  the parcel conveyed to such  municipal  corporation,  with  such  parcel
     8  having an address of 24 Wolver Hollow Road, hamlet of Glen Head, town of
     9  Oyster  Bay,  county of Nassau, otherwise known as Nassau County Section
    10  24 Block C Lot 01440. If accepted, the application shall be reviewed  as
    11  if it had been received on or before the taxable status date established
    12  for such rolls.
    13    If  satisfied that such municipal corporation would otherwise be enti-
    14  tled to such exemption if such municipal corporation had filed an appli-
    15  cation for exemption by the appropriate taxable status date, the  asses-
    16  sor, upon approval of the Nassau County legislature, may grant exemption
    17  from all taxation and make appropriate corrections to the subject rolls.
    18  If  such exemption is granted and such municipal corporation, therefore,
    19  shall have paid any tax with respect to the subject rolls, the  applica-
    20  ble  governing  body  or  tax  department  may,  in its sole discretion,
    21  provide for the refund of those  taxes  paid  and  cancel  those  taxes,
    22  fines, penalties, liens, interest or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08702-04-1
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