Bill Text: NY A07473 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to the assessment of certain village taxes in Nassau County.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2016-04-12 - reported referred to ways and means [A07473 Detail]

Download: New_York-2015-A07473-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7473
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 13, 2015
                                      ___________
       Introduced by M. of A. LAVINE -- read once and referred to the Committee
         on Real Property Taxation
       AN  ACT to amend chapter 404 of the laws of 2013 relating to authorizing
         the assessor of the county of Nassau  to  accept  an  application  for
         exemption from real property tax for the Locust Valley water district,
         in relation to the assessment of village taxes
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 1 of chapter 404 of the laws of  2013  relating  to
    2  authorizing  the  assessor of the county of Nassau to accept an applica-
    3  tion for exemption from real property taxes for the Locust Valley  water
    4  district is amended to read as follows:
    5    Section 1. Notwithstanding any other provision of law to the contrary,
    6  the assessor of the county of Nassau is hereby authorized to accept from
    7  the  Locust Valley water district an application for exemption from real
    8  property taxes pursuant to section 410-a of the real  property  tax  law
    9  for a portion of the 2010-2011 general taxes[,] AND the 2011-2012 school
   10  and  general  taxes[,  the  2012-2013  school  and general taxes and the
   11  2010-2012 village taxes], for the parcel located in the town  of  Oyster
   12  Bay  at  49  Horse Hollow Road, Lattingtown, otherwise known as: section
   13  30, block B, lot 1269.
   14    If accepted, the application shall be  reviewed  as  if  it  had  been
   15  received on or before the taxable status date established for such roll.
   16    If  satisfied  that  such  organization would otherwise be entitled to
   17  such exemption  if  such  organization  had  filed  an  application  for
   18  exemption  by  the  appropriate  taxable status date, the assessor, upon
   19  approval of the Nassau county legislature, may grant exemption from  all
   20  taxation  and  make appropriate corrections to the subject roll. If such
   21  exemption is granted and such organization therefore shall have paid any
   22  tax with respect to the subject roll, the governing body or tax  depart-
   23  ment  may, in its sole discretion, provide for the refund of those taxes
   24  paid and cancel any taxes,  fines,  penalties,  interest  or  tax  liens
   25  remaining unpaid.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10712-02-5