Bill Text: NY S09000 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes the Family and Children's Association to receive retroactive real property tax exempt status with respect to the 2019-2020 assessment roll for a portion of the 2019-2020 school taxes and a portion of the 2020 general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-09-23 - REFERRED TO RULES [S09000 Detail]

Download: New_York-2019-S09000-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9000

                    IN SENATE

                                   September 23, 2020
                                       ___________

        Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT authorizing the Family  and  Children's  Association  to  receive
          retroactive real property tax exempt status

          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 Family and Children's Association an application for exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law with respect to the 2019-2020 assessment roll for a portion  of  the
     6  2019-2020  school  taxes and a portion of the 2020 general taxes for the
     7  parcel conveyed to such organization located at 377 Oak Street,  in  the
     8  village  of  Garden City, town of Hempstead, county of Nassau, otherwise
     9  known as Nassau county parcel ID section  34  block  524  lot  457U.  If
    10  accepted,  the  application shall be reviewed as if it had been received
    11  on or before the taxable status date established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD17242-01-0