Bill Text: NY A10587 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to authorizing the assessor of the county of Nassau, to accept from The Academy Charter School an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2020-09-21 - signed chap.179 [A10587 Detail]

Download: New_York-2019-A10587-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10587

                   IN ASSEMBLY

                                      June 4, 2020
                                       ___________

        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
          once and referred to the Committee on Real Property Taxation

        AN ACT in relation to authorizing the assessor of the county of  Nassau,
          to accept from The Academy Charter School an application for exemption
          from real property taxes

          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  The Academy Charter School, an application for an  exemption  from  real
     4  property  taxes  pursuant to section 420-a of the real property tax law,
     5  with respect to the 2018-2019 assessment roll, for a portion of the 2018
     6  general tax year, the 2019 general tax year, and  the  2018-2019  school
     7  tax year, for the parcel occupied by such organization, with such parcel
     8  being  located  at  100  Charles Lindbergh Boulevard, town of Hempstead,
     9  county of Nassau, otherwise known as Nassau county parcel ID section  44
    10  block F lot 360. If accepted, the application shall be reviewed as if it
    11  had  been  received on or before the taxable status date established for
    12  such rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such partial exemption if such organization had filed an application for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    17  correction  to  the subject rolls. If such exemption is granted and such
    18  organization, therefore, shall have paid any tax  with  respect  to  the
    19  subject  rolls,  the applicable governing body or tax department may, in
    20  its sole discretion, provide for the refund  of  those  taxes  paid  and
    21  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16628-01-0