New York Senate Bill S05850 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 5850--A Cal. No. 804 2023-2024 Regular Sessions  IN SENATE March 20, 2023 ___________ Introduced by Sen. RHOADS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, passed by Senate and delivered to the Assembly, recalled, vote reconsidered, restored to third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT authorizing the Seaford Fire District 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 Seaford Fire District an application for exemption from real proper- 4 ty taxes pursuant to section 406 of the real property tax law with 5 respect to the 2021-2022 assessment rolls for a portion of the 2021-2022 6 school taxes and a portion of the 2022 general taxes for the parcel 7 conveyed to such organization located at 3844 Waverly Ave, town of 8 Seaford, county of Nassau, otherwise known as Nassau county parcel ID 9 section 57 block 156 lot 51. If accepted, the application shall be 10 reviewed as if it had been received on or before the taxable status date 11 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. LBD10255-03-3