Bill Text: NY S08274 | 2021-2022 | General Assembly | Introduced

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Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Nassau Cemetery Association with respect to the 2020-2021 assessment roll for part of the 2020-2021 school taxes and part of the 2021 general taxes and the 2021-2022 assessment roll for all of the 2021-2022 school taxes and all of the 2022 general taxes for the parcel conveyed to such organization located at 6 Beechwood Avenue, town of North Hempstead, county of Nassau.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2022-05-25 - referred to real property taxation [S08274 Detail]

Download: New_York-2021-S08274-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8274

                    IN SENATE

                                    February 8, 2022
                                       ___________

        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an  application  for  a  real  property tax exemption from the
          Nassau Cemetery Association

          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  Nassau  Cemetery Association an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect to the 2020-2021 assessment roll for part of the 2020-2021
     6  school taxes and part of  the  2021  general  taxes  and  the  2021-2022
     7  assessment  roll  for  all  of the 2021-2022 school taxes and all of the
     8  2022 general taxes for the parcel conveyed to such organization  located
     9  at 6 Beechwood Avenue, town of North Hempstead, county of Nassau, other-
    10  wise  known  as  Nassau  county  parcel ID section 5 block J lot 718. If
    11  accepted, the application shall be reviewed as if it had  been  received
    12  on or before the taxable 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.
                                                                   LBD14621-02-2