Bill Text: NY S06585 | 2019-2020 | General Assembly | Amended

Bill Title: Permits the Patchogue Fire District to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-06-20 - SUBSTITUTED BY A4810B [S06585 Detail]

Download: New_York-2019-S06585-Amended.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      June 17, 2019

        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be  committed  to  the  Committee  on  Rules  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN  ACT  in  relation  to  permitting Patchogue Fire District to file an
          application for a retroactive 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 town of Brookhaven is hereby authorized to accept
     3  from Patchogue Fire District, a not-for-profit organization, an applica-
     4  tion for exemption from real property taxes pursuant to section  406  of
     5  the  real  property  tax  law for the 2016-2017 and 2017-2018 assessment
     6  rolls, for parcels owned by such organization located  in  the  town  of
     7  Brookhaven  located  at  29 Jennings Avenue also known as district 0204,
     8  section 009.00, block 02.00, lot 012.000 and 25 Park Street  also  known
     9  as  district  0204, section 017.00, block 4.00, lot 024.000 and a vacant
    10  lot on Park Street also known as district 0204,  section  017.00,  block
    11  4.00, lot 025.000.
    12    If  accepted,  the  application  shall  be  reviewed as if it had been
    13  received on or before the  taxable  status  date  established  for  such
    14  rolls. If satisfied that such not-for-profit corporation would otherwise
    15  be  entitled to such exemption if the organization had filed an applica-
    16  tion for such exemption by the  appropriate  taxable  status  date,  the
    17  assessor of the town of Brookhaven upon approval by the town of Brookha-
    18  ven  town  board  may  grant exemption from taxation with respect to the
    19  subject rolls and make appropriate correction to the subject rolls.   If
    20  the  exemption is granted and such not-for-profit corporation shall have
    21  paid any tax with regard to the subject rolls, the  town  of  Brookhaven
    22  town  board may, in its sole discretion, provide for the refund of those
    23  taxes paid and cancel taxes, fines, penalties, liens or interest remain-
    24  ing unpaid.
    25    § 2. This act shall take effect immediately.

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