Bill Text: NY S02500 | 2023-2024 | General Assembly | Amended

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

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Bill Title: Authorizes the Jamesport Fire District to file an application for exemption from 2021-2022 and 2022-2023 real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.427 [S02500 Detail]

Download: New_York-2023-S02500-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         2500--A
            Cal. No. 306

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 20, 2023
                                       ___________

        Introduced  by  Sen. PALUMBO -- 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,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading

        AN  ACT  in  relation to authorizing the Jamesport Fire District to file
          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  town  of  Riverhead, county  of  Suffolk,  is here-
     3  by authorized to accept from the Jamesport Fire District, an application
     4  for  exemption  from  real property taxes pursuant to section 464 of the
     5  real   property tax law with respect  to  the  2021-2022  and  2022-2023
     6  assessment  rolls, for   the  parcels  owned  by such organization, with
     7  such parcels being located at 41 Manor Lane, in the  village  of  James-
     8  port, town of Riverhead, county of Suffolk, otherwise known  as  Suffolk
     9  county   tax   map   district   0600, section  068.00,  block 02.00, lot
    10  010.006.
    11    If accepted, the application shall be  reviewed  as  if  it  had  been
    12  received on or before the taxable status date established for such roll.
    13  If  satisfied that such organization would otherwise be entitled to such
    14  exemption if such organization had filed an application for exemption by
    15  the appropriate taxable status date, the assessor, upon approval by  the
    16  town  of  Riverhead  board, may grant exemption from  all  taxation  and
    17  make   appropriate corrections to the subject roll. If such exemption is
    18  granted and such organization therefore shall have  paid  any  tax  with
    19  respect  to   the   subject  roll,  the applicable governing body or tax
    20  department  may, in its sole discretion, provide for the refund  of  the
    21  taxes   paid, along  with  any  fines  or penalties paid, and cancel any
    22  taxes, fines,  penalties, interest, or tax liens remaining 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.
                                                                   LBD06966-03-3