Bill Text: NY A09379 | 2021-2022 | General Assembly | Amended

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Bill Title: Authorizes VFW Post 4927 to file an application for exemption from real property taxes for certain assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-06-30 - signed chap.263 [A09379 Detail]

Download: New_York-2021-A09379-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         9379--A

                   IN ASSEMBLY

                                    February 23, 2022
                                       ___________

        Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
          Committee on Real Property Taxation -- reported and  referred  to  the
          Committee  on  Ways  and  Means -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT in relation to authorizing VFW Post 4927 to file  an  application
          for exemption from real property taxes for certain assessment rolls

          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 Brookhaven, county  of  Suffolk,  is  hereby
     3  authorized  to  accept from VFW Post 4927, a not-for-profit corporation,
     4  an application for  exemption  from  real  property  taxes  pursuant  to
     5  section  452  of the real property tax law with respect to the 2019-2020
     6  assessment roll for a portion  of  the  2019-2020  school  taxes  and  a
     7  portion  of  the  2020 general taxes and all of the 2020-2021 assessment
     8  roll for the 2020-2021 school taxes and the 2021 general taxes  for  the
     9  parcel  owned  by such not-for-profit corporation which is located at 34
    10  Lamport Ave, in the town of Brookhaven,  county  of  Suffolk,  otherwise
    11  known  as  Suffolk  county  tax map district 0200, section 182.00, block
    12  05.00, lot 024.000. If accepted, the application shall be reviewed as if
    13  it had been received on or before the taxable  status  date  established
    14  for such assessment rolls.
    15    If  satisfied  that such not-for-profit corporation would otherwise be
    16  entitled to such exemption if such corporation had filed an  application
    17  for exemption by the appropriate taxable status date, the assessor, upon
    18  approval  of the Town of Brookhaven town board, may grant exemption from
    19  taxation on such assessment rolls and make the  appropriate  corrections
    20  of  the  subject  rolls. If exemptions are granted and such corporation,
    21  therefore, shall have paid any tax with respect to  the  subject  rolls,
    22  the  applicable  governing  body  or  tax  departments,  in  their  sole
    23  discretion, shall provide for the refund of the taxes paid,  along  with
    24  any fines or penalties paid, and cancel taxes remaining unpaid.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14660-02-2