Bill Text: NY S04701 | 2019-2020 | General Assembly | Amended

New York Senate Bill 4701 (Prior Session Legislation)

Bill Title: Permits the Roosevelt Fire District to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2020-06-09 - referred to real property taxation [S04701 Detail]

Download: New_York-2019-S04701-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                         4701--A
            Cal. No. 390
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 21, 2019
                                       ___________
        Introduced  by  Sen.  BROOKS -- 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  permitting Roosevelt Fire District to file an
          application for a retroactive real property tax exemption
          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  Roosevelt  Fire  District, a not-for-profit organization, an application
     4  for exemption from real property taxes pursuant to section  464  of  the
     5  real  property  tax  law  for  a portion of the 2017-2018 and all of the
     6  2018-2019 school tax rolls and a portion of the 2017 and all of the 2018
     7  and 2019 general assessment rolls, for a parcel owned by such  organiza-
     8  tion located in the hamlet of Roosevelt in the town of Hempstead located
     9  at 59 Park Avenue also known as section 55, block 484, lot 14.
    10    If  accepted,  such  application  shall  be reviewed as if it had been
    11  received on or before the taxable  status  dates  established  for  such
    12  rolls.  If satisfied that such non-profit would otherwise be entitled to
    13  such exemption if such non-profit had filed an application for exemption
    14  by the appropriate taxable status dates, the assessor, upon approval  of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make  appropriate corrections to the subject rolls. If such exemption is
    17  granted and such non-profit therefore  shall  have  paid  any  tax  with
    18  respect  to the subject rolls, the governing body or tax department may,
    19  in its sole discretion, provide for the refund of those taxes  paid  and
    20  cancel  any  taxes,  fines,  penalties,  interest or tax liens 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.
                                                                   LBD10517-02-9