Bill Text: NY S00329 | 2021-2022 | General Assembly | Amended

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Bill Title: Authorizes the Family and Children's Association to receive retroactive real property tax exempt status with respect to the 2019-2020 assessment roll for a portion of the 2019-2020 school taxes and a portion of the 2019 general taxes and all of the 2020 general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2021-07-16 - SIGNED CHAP.275 [S00329 Detail]

Download: New_York-2021-S00329-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         329--A
            Cal. No. 442

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading, passed by Senate and delivered  to
          the  Assembly, recalled, vote reconsidered, restored to third reading,
          amended and ordered reprinted, retaining its place  in  the  order  of
          third reading

        AN  ACT  authorizing  the  Family  and Children's Association 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  Family and Children's Association an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  with  respect to the 2019-2020 assessment roll for a portion of the
     6  2019-2020 school taxes and a portion of the 2019 general taxes  and  all
     7  of  the  2020 general taxes for the parcel conveyed to such organization
     8  located at 377 Oak Street, in the village of Garden City, town of  Hemp-
     9  stead,  county  of  Nassau,  otherwise  known as Nassau county parcel ID
    10  section 34 block 524 lot 457U. If accepted,  the  application  shall  be
    11  reviewed as if it had been received on or before the taxable status date
    12  established for such roll.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such 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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03774-03-1
        S. 329--A                           2

     1  its sole discretion, provide for the refund  of  those  taxes  paid  and
     2  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
     3  unpaid.
     4    § 2. This act shall take effect immediately.