Bill Text: NY S07555 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Friendship Engine and Hose Company to file an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2024-05-20 - AMENDED ON THIRD READING 7555A [S07555 Detail]

Download: New_York-2023-S07555-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7555--A
            Cal. No. 246

                               2023-2024 Regular Sessions

                    IN SENATE

                                      June 6, 2023
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules  --  recommitted  to
          the  Committee  on  Local Government in accordance with Senate Rule 6,
          sec. 8 -- reported favorably from said committee, ordered to first and
          second report, ordered to a third reading, passed by Senate and deliv-
          ered to the Assembly, recalled, vote reconsidered, restored  to  third
          reading,  amended  and  ordered  reprinted, retaining its place in the
          order of third reading

        AN ACT authorizing the Friendship Engine and Hose  Company  to  file  an
          application for exemption from real property taxes

          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 Nassau county assessor is  hereby  authorized  to  accept  from  the
     3  Friendship  Engine  and Hose Company, Inc., an application for exemption
     4  from real property taxes pursuant to section 464 of  the  real  property
     5  tax  law  with  respect to the 2021-2022 and 2022-2023 assessment rolls,
     6  for a portion of the 2021 and all the 2022 and 2023 general taxes and  a
     7  portion  of  the  2021-2022  and  all the 2022-2023 school taxes for the
     8  parcel owned by such not-for-profit corporation with such parcels  being
     9  located  at  14  Meadowbrook Road, hamlet of Merrick, town of Hempstead,
    10  county of Nassau, otherwise known as Nassau county tax map  section  55,
    11  block 100, lot 07460.
    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  assessment rolls. If satisfied that such organization would otherwise be
    15  entitled to such exemption if such organization had filed an application
    16  for exemption by the appropriate taxable status date, the assessor, upon
    17  approval  by the Nassau county legislature, may grant exemption from all
    18  taxation and make appropriate corrections to the subject roll.  If  such
    19  exemption  is  granted and such organization, therefore, shall have paid

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09999-05-4
        S. 7555--A                          2

     1  any tax with respect to the subject roll, the applicable governing  body
     2  or tax department may, in its sole discretion, provide for the refund of
     3  the  taxes  paid, along with any fines or penalties paid, and cancel any
     4  taxes, fines, penalties, interest, or tax liens remaining unpaid.
     5    § 2. This act shall take effect immediately.