Bill Text: NY S06019 | 2017-2018 | General Assembly | Amended

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

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Bill Title: Authorizes the Sunrise Day Camps Association, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed - Dead) 2018-06-06 - referred to real property taxation [S06019 Detail]

Download: New_York-2017-S06019-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         6019--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                      May 10, 2017
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT authorizing the Sunrise Day Camps Association,  Inc.  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  contra-
     2  ry,  the assessor of the county of Nassau is hereby authorized to accept
     3  an application for exemption  from  real  property  taxes,  pursuant  to
     4  section  420-a  of the real property tax law, from the Sunrise Day Camps
     5  Association, Inc.  located at 11 Neil Court in the  town  of  Hempstead,
     6  county of Nassau, for the 2016-2017 assessment roll for a portion of the
     7  2016-2017  school  taxes and a portion of the 2017 general taxes for the
     8  parcels conveyed to such organizations otherwise known as Nassau  County
     9  Tax Map section 60, block 90, lots 8, 9 and 10.  If accepted, the appli-
    10  cation  shall  be  reviewed  as if it had been received on or before the
    11  taxable status date established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  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.
                                                                   LBD11455-03-7