STATE OF NEW YORK ________________________________________________________________________ 3316--A 2023-2024 Regular Sessions IN ASSEMBLY February 2, 2023 ___________ Introduced by M. of A. J. A. GIGLIO -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT in relation to authorizing the Jamesport Fire District 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 assessor of the town of Riverhead, county of Suffolk, is here- 3 by authorized to accept from the Jamesport Fire District, an application 4 for exemption from real property taxes pursuant to section 464 of the 5 real property tax law with respect to the 2021-2022 and 2022-2023 6 assessment rolls, for the parcels owned by such organization, with 7 such parcels being located at 41 Manor Lane, in the village of James- 8 port, town of Riverhead, county of Suffolk, otherwise known as Suffolk 9 county tax map district 0600, section 068.00, block 02.00, lot 10 010.006. 11 If accepted, the application shall be reviewed as if it had been 12 received on or before the taxable status date established for such roll. 13 If satisfied that such organization would otherwise be entitled to such 14 exemption if such organization had filed an application for exemption by 15 the appropriate taxable status date, the assessor, upon approval by the 16 town of Riverhead board, may grant exemption from all taxation and 17 make appropriate corrections to the subject roll. If such exemption is 18 granted and such organization therefore shall have paid any tax with 19 respect to the subject roll, the applicable governing body or tax 20 department may, in its sole discretion, provide for the refund of the 21 taxes paid, along with any fines or penalties paid, and cancel any 22 taxes, fines, penalties, interest, or tax liens remaining 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. LBD06966-02-3