Bill Text: NY S04700 | 2021-2022 | General Assembly | Introduced
Bill Title: Authorizes the village of Upper Brookville to retroactively apply for a real property tax exemption for certain property.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2021-07-16 - SIGNED CHAP.291 [S04700 Detail]
Download: New_York-2021-S04700-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4700 2021-2022 Regular Sessions IN SENATE February 9, 2021 ___________ Introduced by Sen. GAUGHRAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the village of Upper Brookville to retroactively apply for a real property tax exemption for certain property 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 Incorporated Village of Upper Brookville an application for 4 exemption from real property taxes pursuant to section 406 of the real 5 property tax law with respect to the 2020-2021 assessment roll for a 6 portion of the 2020-2021 school and all of the 2021 general taxes, for 7 the parcel conveyed to such municipal corporation, with such parcel 8 having an address of 24 Wolver Hollow Road, hamlet of Glen Head, town of 9 Oyster Bay, county of Nassau, otherwise known as Nassau County Section 10 24 Block C Lot 01440. If accepted, the application shall be reviewed as 11 if it had been received on or before the taxable status date established 12 for such rolls. 13 If satisfied that such municipal corporation would otherwise be enti- 14 tled to such exemption if such municipal corporation had filed an appli- 15 cation for exemption by the appropriate taxable status date, the asses- 16 sor, upon approval of the Nassau County legislature, may grant exemption 17 from all taxation and make appropriate corrections to the subject rolls. 18 If such exemption is granted and such municipal corporation, therefore, 19 shall have paid any tax with respect to the subject rolls, the applica- 20 ble governing body or tax department may, in its sole discretion, 21 provide for the refund of those taxes paid and cancel those taxes, 22 fines, penalties, liens, 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. LBD08702-04-1