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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5647--B
            Cal. No. 802

                               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  --
          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 -- again amended and
          ordered reprinted, retaining its place in the order of third reading

        AN  ACT  authorizing  BB/S  Facilities Management Corporation 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  BB/S Facilities Management Corporation an application for exemption from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law, with respect to the 2017-2018 assessment roll for:  (i) part of the
     6  2017 general taxes; (ii) all of the 2017-2018 school  taxes;  and  (iii)
     7  all of the 2018 general taxes, for the parcel conveyed to such organiza-
     8  tion  located  at  25  Carle  Road,  town  of North Hempstead, county of
     9  Nassau, otherwise known as Nassau county parcel ID section 10 block  288
    10  lot 40. If accepted, the application shall be reviewed as if it had been
    11  received on or before the taxable status date 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.
                                                                   LBD11259-04-9