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

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

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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

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        9745--A
                                 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
       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 2010-2011 school taxes and the pro-rata share of  the  2011  general
    7  taxes,  and  for  the 2011-2012 assessment roll with respect to the pro-
    8  rata share of the 2011-2012 school taxes and the 2012 general taxes, for
    9  the parcel of real property owned by such town located in  the  town  of
   10  North  Hempstead, known on the Nassau County Land and Tax Map as Section
   11  5, Block 84, Lots 42 and 129. If accepted,  the  applications  shall  be
   12  reviewed  as  if  they had been received on or before the taxable status
   13  date established for such rolls.
   14    If satisfied that such  town  would  otherwise  be  entitled  to  such
   15  exemption  if  such  town  had filed an application for exemption by the
   16  appropriate taxable status date, the county assessor, upon  approval  by
   17  the  Nassau  county  legislature,  may grant exemption from all taxation
   18  beginning with the date of acquisition of the property by such town  and
   19  make  appropriate  correction  to  the  subject  roll  or rolls. If such
   20  exemption is granted and such town, therefore, shall have paid  any  tax
   21  with  respect  to the subject roll, the governing body or tax department
   22  may, in its sole discretion, provide for the refund of those taxes  paid
   23  and cancel taxes, fines, penalties, or interest remaining unpaid.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15125-03-2