New York Senate Bill S02232 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 2232 2023-2024 Regular Sessions  IN SENATE January 19, 2023 ___________ Introduced by Sen. THOMAS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend a chapter of the laws of 2022, relating to authorizing the assessor of the county of Nassau to accept from the Mineola Union Free School District an application for exemption from real property taxes, as proposed in legislative bills numbers S. 8940-A and A.9981-A, in relation to making technical amendments therefor The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1 of a chapter of the laws of 2022, relations to 2 authorizing the assessor of the county of Nassau to accept from the 3 Mineola Union Free School District an application for exemption from 4 real property taxes, as proposed in legislative bills numbers S. 8940-A 5 and A. 9981-A, is amended to read as follows: 6 Section 1. Notwithstanding any other provision of law to the contrary, 7 the assessor of the county of Nassau is hereby authorized to accept from 8 the Mineola Union Free School District, an application for exemption 9 from real property taxes pursuant to section 408 of the real property 10 tax law with respect to part of the 2020-2021 school year and all of the 11 2021-2022 school year and the 2021 and 2022 general assessment rolls, 12 for the parcel owned by such school district located at 2400 Jericho 13 Turnpike, in the village of Garden City Park, otherwise known as Nassau 14 county tax map section 33, block 160, lot 1. If accepted, the applica- 15 tion shall be reviewed as if it had been received on or before the taxa- 16 ble status date established for such assessment rolls. 17 If satisfied that such school district would otherwise be entitled to 18 such exemption if such school district had acquired such property and 19 filed an application for exemption by the appropriate taxable status 20 date, the assessor of the county of Nassau, upon approval by the Nassau 21 county legislature, may grant exemption from all taxation and make 22 appropriate corrections to the subject rolls. If such exemption is EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03989-01-3 
 S. 2232 2 1 granted and such school district, therefore, shall have paid any tax 2 with respect to the subject rolls, the applicable governing body or tax 3 department may, in its sole discretion, provide for the refund of those 4 taxes paid and cancel those taxes, fines, penalties, liens or interest 5 remaining unpaid. 6 § 2. This act shall take effect on the same date and in the same 7 manner as a chapter of the laws of 2022 relating to authorizing the 8 assessor of the county of Nassau to accept from the Mineola Union Free 9 School District an application for exemption from real property taxes, 10 as proposed in legislative bills numbers S. 8940-A and A. 9981-A, takes 11 effect.