Bill Text: NY S07610 | 2017-2018 | General Assembly | Introduced

---

Bill Title: Authorizes the North Babylon public library to file an application for retroactive real property tax exemption for taxes paid for October 6, 2016 through November 30, 2017.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2018-06-07 - referred to real property taxation [S07610 Detail]

Download: New_York-2017-S07610-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          7610
                    IN SENATE
                                    January 30, 2018
                                       ___________
        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to authorize North Babylon public library to file an  application
          for 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 Babylon is hereby authorized to accept  from
     3  the  North Babylon public library an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for a portion of the 2016-2017 assessment roll, for taxes paid for Octo-
     6  ber  6,  2016  through  November 30, 2017, for the parcel located in the
     7  town of Babylon at 210 Cooper Road, North Babylon, New  York,  otherwise
     8  known as: Suffolk county tax map number 100-152-01-39.
     9    If  accepted,  the  application  shall  be  reviewed as if it had been
    10  received on or before the taxable status date established for such roll.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption  if  such  organization  had  filed  an  application for
    13  exemption by the appropriate taxable status  date,  the  assessor,  upon
    14  approval  of  the  town  board  of Babylon, may grant exemption from all
    15  taxation and make appropriate corrections to the subject roll.  If  such
    16  exemption is granted and such organization therefore shall have paid any
    17  tax  with respect to the subject roll, the governing body or tax depart-
    18  ment may, in its sole discretion, provide for the refund of those  taxes
    19  paid  and  cancel  any  taxes,  fines,  penalties, interest or tax liens
    20  remaining unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14241-01-8