Bill Text: NY S00102 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes the Sunrise Day Camps Association, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-03-20 - referred to real property taxation [S00102 Detail]

Download: New_York-2019-S00102-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing the Sunrise Day Camps Association,  Inc.  to  receive
          retroactive real property tax exempt status
          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 Sunrise Day Camps Association, Inc.  an  application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law with respect to the 2017-2018 assessment roll for a  portion  of
     6  the  2017-2018  school taxes and a portion of the 2018 general taxes for
     7  the parcel conveyed to such organization located at 11  Neil  Court,  in
     8  the  hamlet of Oceanside, town of Hempstead, county of Nassau, otherwise
     9  known as Nassau county parcel ID section 60 block 90 lots 8, 9  and  10.
    10  If  accepted,  the  application  shall  be  reviewed  as  if it had been
    11  received on or before the taxable status date established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.