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

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


                STATE OF NEW YORK
        ________________________________________________________________________
                                         6019--B
                               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 -- 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 contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  the  Sunrise  Day  Camps  Association, Inc. an application for exemption
     4  from real property taxes pursuant to section 420-a of the real  property
     5  tax  law  with respect to the 2016-2017 assessment roll for a portion of
     6  the 2016-2017 school taxes and a portion of the 2017 general taxes,  and
     7  with  respect  to the 2017-2018 assessment roll for the 2017-2018 school
     8  taxes and the 2018 general taxes for the parcel conveyed to such  organ-
     9  ization  located  at  11 Neil Court, in the hamlet of Oceanside, town of
    10  Hempstead, county of Nassau, otherwise known as Nassau county parcel  ID
    11  section 60 block 90 lots 8, 9 and 10. If accepted, the application shall
    12  be  reviewed  as if it had been received on or before the taxable status
    13  date established for such roll.
    14    If satisfied that such organization would  otherwise  be  entitled  to
    15  such  exemption  if  such  organization  had  filed  an  application for
    16  exemption by the appropriate taxable status  date,  the  assessor,  upon
    17  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    18  correction to the subject rolls. If such exemption is granted  and  such
    19  organization,  therefore,  shall  have  paid any tax with respect to the
    20  subject rolls, the applicable governing body or tax department  may,  in
    21  its  sole  discretion,  provide  for  the refund of those taxes paid and
    22  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    23  unpaid.
    24    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11455-07-7
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