Bill Text: NY S08068 | 2019-2020 | General Assembly | Amended

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Bill Title: Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from Community Mainstreaming Associates, Inc. for a certain parcel in the town of Hempstead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-09-21 - SIGNED CHAP.195 [S08068 Detail]

Download: New_York-2019-S08068-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8068--B

                    IN SENATE

                                     March 16, 2020
                                       ___________

        Introduced  by Sen. KAMINSKY -- 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 -- committee discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT  to  authorize  the assessor of the county of Nassau to accept a
          retroactive application for exemption from real  property  taxes  from
          Community Mainstreaming Associates, Inc.

          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  Community Mainstreaming Associates, Inc., an application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law with respect to the 2018-2019 assessment roll for  part  of  the
     6  2018  and  all of the 2019 general taxes and all of the 2018-2019 school
     7  taxes for the parcel conveyed to such  organization,  with  such  parcel
     8  being  located  at  15 North King Street, in the village of Malverne, in
     9  the town of Hempstead, county of Nassau, otherwise known as Nassau coun-
    10  ty parcel ID section 35, block 554, lot 5. If accepted, the  application
    11  shall  be  reviewed  as if it had been received on or before the taxable
    12  status date 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.
                                                                   LBD14581-07-0