Bill Text: NY S05647 | 2019-2020 | General Assembly | Introduced

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

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Bill Title: Authorizes BB/S Facilities Management Corporation to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-09-13 - SIGNED CHAP.302 [S05647 Detail]

Download: New_York-2019-S05647-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5647

                               2019-2020 Regular Sessions

                    IN SENATE

                                       May 9, 2019
                                       ___________

        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT authorizing Big Brothers Big Sisters of Long  Island  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  Big Brothers Big Sisters of Long Island, a  not-for-profit  organization
     4  an  application  for  exemption  from  real  property  taxes pursuant to
     5  section 420-a of the real property tax law with respect to the 2017-2018
     6  assessment roll for the parcel conveyed to such not-for-profit organiza-
     7  tion located at 25 Caile Road, in the village of Westbury, town of North
     8  Hempstead, county of Nassau, otherwise known as Nassau county parcel  ID
     9  section  10  block  228  lot  40.  If accepted, the application shall be
    10  reviewed as if it had been received on or before the taxable status date
    11  established for such roll.
    12    If satisfied that such not-for-profit organization would otherwise  be
    13  entitled to such exemption if such not-for-profit organization had filed
    14  an application for exemption by the appropriate taxable status date, the
    15  assessor,  upon  approval  by  the  Nassau  county legislature, may make
    16  appropriate correction to the subject rolls. If such exemption is grant-
    17  ed and such not-for-profit organization, therefore, shall have paid  any
    18  tax  with respect to the subject rolls, the applicable governing body or
    19  tax department may, in its sole discretion, provide for  the  refund  of
    20  those  taxes  paid  and  cancel  those taxes, fines, penalties, liens or
    21  interest remaining 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.
                                                                   LBD11259-01-9