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

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

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6354

                               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

        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 assessment roll for all of the 2021-2022 school taxes
     6  and all of the 2022 general taxes for the parcel conveyed to such organ-
     7  ization located at 180 Glen Head Road, hamlet  of  Glen  Head,  town  of
     8  Oyster Bay, county of Nassau, otherwise known as Nassau county parcel ID
     9  section  21  block  Q  lots  1,  70, 71, 1860 and 1861. If accepted, the
    10  application shall be reviewed as if it had been received  on  or  before
    11  the 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.
                                                                   LBD10529-01-3