Bill Text: NY A09745 | 2011-2012 | General Assembly | Amended

New York Assembly Bill 9745 (Prior Session Legislation)

Bill Title: Authorizes the town of North Hempstead to file applications for a real property tax exemption with the county of Nassau.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2012-07-18 - signed chap.151 [A09745 Detail]

Download: New_York-2011-A09745-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        9745--B
                                 I N  A S S E M B L Y
                                    March 29, 2012
                                      ___________
       Introduced  by M. of A. SCHIMEL -- read once and referred to the Commit-
         tee on Real Property Taxation -- committee discharged,  bill  amended,
         ordered  reprinted  as  amended  and  recommitted to said committee --
         again reported from said committee with amendments, ordered  reprinted
         as amended and recommitted to said committee
       AN ACT to authorize the town of North Hempstead to file applications for
         real property tax exemptions with the county of Nassau
         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  any  law  to  the
    2  contrary,  the  assessor of the county of Nassau is hereby authorized to
    3  accept from the town of North Hempstead applications for exemption  from
    4  real property taxes pursuant to section 406 of the real property tax law
    5  for  the 2010-2011 assessment roll with respect to the pro-rata share of
    6  the 2011 general taxes, and  for  the  2011-2012  assessment  roll  with
    7  respect to the pro-rata share of the 2011-2012 school taxes and the 2012
    8  general  taxes,  for  the  parcel  of  real  property owned by such town
    9  located in the town of North Hempstead, known on the Nassau County  Land
   10  and  Tax  Map  as Section 5, Block 84, Lots 42 and 129. If accepted, the
   11  applications shall be reviewed as if they had been received on or before
   12  the taxable status date established for such rolls.
   13    If satisfied that such  town  would  otherwise  be  entitled  to  such
   14  exemption  if  such  town  had filed an application for exemption by the
   15  appropriate taxable status date, the county assessor, upon  approval  by
   16  the  Nassau  county  legislature,  may grant exemption from all taxation
   17  beginning with the date of acquisition of the property by such town  and
   18  make  appropriate  correction  to  the  subject  roll  or rolls. If such
   19  exemption is granted and such town, therefore, shall have paid  any  tax
   20  with  respect  to the subject roll, the governing body or tax department
   21  may, in its sole discretion, provide for the refund of those taxes  paid
   22  and cancel taxes, fines, penalties, or interest remaining unpaid.
   23    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15125-04-2