Bill Text: NY A07824 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Authorizes BB/S Facilities Management Corporation to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-09-13 - SIGNED CHAP.302 [A07824 Detail]

Download: New_York-2019-A07824-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          7824

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 23, 2019
                                       ___________

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

        AN ACT authorizing  Big  Brothers,  Big  Sisters  Facilities  Management
          Corporation to receive retroactive real property tax exempt status

          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  Big Brothers, Big Sisters Facilities Management Corporation an  applica-
     4  tion for exemption from real property taxes pursuant to section 420-a of
     5  the real property tax law, with respect to the 2017-2018 assessment roll
     6  for  the  2017-2018  school  taxes, a portion of the 2017 and all of the
     7  2018 general taxes, for the parcel conveyed to such organization located
     8  at 25 Carle Road, town of North Hempstead, county of  Nassau,  otherwise
     9  known  as  Nassau  county  parcel  ID  section  10  block 288 lot 40. If
    10  accepted, the application shall be reviewed as if it had  been  received
    11  on or before the taxable status date established for such roll.
    12    If  satisfied  that  such  municipality would otherwise be entitled to
    13  such exemption  if  such  municipality  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  municipality, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  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.
                                                                   LBD11927-01-9