Bill Text: NY S06354 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Gold Coast public library district to file with the county of Nassau assessor for an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-07 - SUBSTITUTED BY A6129A [S06354 Detail]

Download: New_York-2023-S06354-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6354--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                     April 17, 2023
                                       ___________

        Introduced  by  Sen. MARTINS -- 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 in relation to authorizing the Gold Coast public library district
          to file with the county of Nassau assessor an application for a retro-
          active 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  the Gold Coast Public Library District an application for exemption from
     4  real property taxes pursuant to section 406 of the real property tax law
     5  for  the  2021-2022    and  2022-2023  assessment  rolls  for all of the
     6  2021-2022 and 2022-2023 school taxes and all of the 2022 and 2023 gener-
     7  al taxes for the parcel conveyed to such  organization  located  at  180
     8  Glen  Head  Road,  hamlet  of  Glen  Head, town of Oyster Bay, county of
     9  Nassau, otherwise known as Nassau county parcel ID section  21  block  Q
    10  lots  1,  70,  71,  1860 and 1861. If accepted, the application shall be
    11  reviewed as if it had been received on or before the taxable status date
    12  established for such roll.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such  organization  had  filed  an  application for
    15  exemption by the appropriate taxable status  date,  the  assessor,  upon
    16  approval   by  the  Nassau  County  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax with respect to the
    19  subject rolls, the applicable governing body or tax department  may,  in
    20  its  sole  discretion,  provide  for  the refund of those taxes paid and
    21  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10529-03-3