Bill Text: NY S02232 | 2023-2024 | General Assembly | Introduced

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Bill Title: Requires the approval by the Nassau county legislature for the assessor of the county of Nassau to then accept from the Mineola Union Free School District an application for exemption from real property taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-02-01 - SUBSTITUTED BY A1008 [S02232 Detail]

Download: New_York-2023-S02232-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2232

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 19, 2023
                                       ___________

        Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend a chapter of the laws of 2022, relating  to  authorizing
          the  assessor of the county of Nassau to accept from the Mineola Union
          Free School District an application for exemption from  real  property
          taxes,  as  proposed  in  legislative  bills  numbers  S.  8940-A  and
          A.9981-A, in relation to making technical amendments therefor

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  1 of a chapter of the laws of 2022, relations to
     2  authorizing the assessor of the county of  Nassau  to  accept  from  the
     3  Mineola  Union  Free  School  District an application for exemption from
     4  real property taxes, as proposed in legislative bills numbers S.  8940-A
     5  and A. 9981-A, is amended to read as follows:
     6    Section 1. Notwithstanding any other provision of law to the contrary,
     7  the assessor of the county of Nassau is hereby authorized to accept from
     8  the  Mineola  Union  Free  School District, an application for exemption
     9  from real property taxes pursuant to section 408 of  the  real  property
    10  tax law with respect to part of the 2020-2021 school year and all of the
    11  2021-2022  school  year  and the 2021 and 2022 general assessment rolls,
    12  for the parcel owned by such school district  located  at  2400  Jericho
    13  Turnpike,  in the village of Garden City Park, otherwise known as Nassau
    14  county tax map section 33, block 160, lot 1. If accepted,  the  applica-
    15  tion shall be reviewed as if it had been received on or before the taxa-
    16  ble status date established for such assessment rolls.
    17    If  satisfied that such school district would otherwise be entitled to
    18  such exemption if such school district had acquired  such  property  and
    19  filed  an  application  for  exemption by the appropriate taxable status
    20  date, the assessor of the county of Nassau, upon approval by the  Nassau
    21  county  legislature,  may  grant  exemption  from  all taxation and make
    22  appropriate corrections to the  subject  rolls.  If  such  exemption  is

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03989-01-3
        S. 2232                             2

     1  granted  and  such  school  district, therefore, shall have paid any tax
     2  with respect to the subject rolls, the applicable governing body or  tax
     3  department  may, in its sole discretion, provide for the refund of those
     4  taxes  paid  and cancel those taxes, fines, penalties, liens or interest
     5  remaining unpaid.
     6    § 2. This act shall take effect on the  same  date  and  in  the  same
     7  manner  as  a  chapter  of  the laws of 2022 relating to authorizing the
     8  assessor of the county of Nassau to accept from the Mineola  Union  Free
     9  School  District  an application for exemption from real property taxes,
    10  as proposed in legislative bills numbers S. 8940-A and A. 9981-A,  takes
    11  effect.