Bill Text: NY A08538 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the county of Nassau assessor to grant a property tax exemption for the Maritime Administration, a component of the United States Department of Transportation, without an application, if the assessor determines that the property is exempt from taxation due to being owned by the federal government.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-02-13 - signed chap.82 [A08538 Detail]

Download: New_York-2023-A08538-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8538

                   IN ASSEMBLY

                                     January 8, 2024
                                       ___________

        Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT  to  amend a chapter of the laws of 2023 relating to authorizing
          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,  in  relation  to
          making technical amendments thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1 of a chapter of the  laws  of  2023  relating  to
     2  authorizing the county of Nassau assessor to accept an application for a
     3  real  property  tax exemption from the Maritime Administration, a compo-
     4  nent of the United States Department of Transportation, as  proposed  in
     5  legislative bills numbers S. 6309-A and A. 6557-A, is amended to read as
     6  follows:
     7    Section 1. Notwithstanding any other provision of law to the contrary,
     8  the  assessor  of  the  county of Nassau is hereby authorized to [accept
     9  from] grant the Maritime  Administration,  a  component  of  the  United
    10  States  Department  of  Transportation, without an application [for], an
    11  exemption from real property taxes pursuant to section 400 of  the  real
    12  property  tax law with respect to the 2020-2021 and 2021-2022 assessment
    13  rolls, for all of the 2020-2021 school taxes and a portion of  the  2021
    14  general  taxes and all of the 2021-2022 school taxes and all of the 2022
    15  general taxes for the parcel conveyed to such  organization  located  at
    16  307  Steamboat  Road,  Great  Neck, county of Nassau, otherwise known as
    17  Nassau county parcel ID section 1 block 200 lot 1, provided the assessor
    18  determines that such parcel  is  immune  from  taxation,  and  therefore
    19  exempt  from  real  property  taxes  pursuant to section 400 of the real
    20  property tax law, with respect to  such    assessment  rolls,  for  such
    21  taxes.    [If  accepted,  the application shall be reviewed as if it had
    22  been received on or before the taxable status date established for  such
    23  roll.]
    24    If  satisfied  that such organization [would otherwise be] is entitled
    25  to such exemption [if such organization had  filed  an  application  for

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10738-04-4
        A. 8538                             2

     1  exemption  by  the  appropriate taxable status date], the assessor, upon
     2  approval  by  the  Nassau  county  legislature,  may  make   appropriate
     3  correction  to  the subject rolls. If such exemption is granted and such
     4  organization,  therefore,  shall  have  paid any tax with respect to the
     5  subject rolls, the applicable governing body or tax department  may,  in
     6  its  sole  discretion,  provide  for  the refund of those taxes paid and
     7  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
     8  unpaid.
     9    §  2.  This  act  shall  take  effect on the same date and in the same
    10  manner as a chapter of the laws of  2023  relating  to  authorizing  the
    11  county  of  Nassau assessor to accept an application for a real property
    12  tax exemption from the  Maritime  Administration,  a  component  of  the
    13  United  States  Department of Transportation, as proposed in legislative
    14  bills numbers S. 6309-A and A. 6557-A, takes effect.