New York Senate Bill S08475 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 8475  IN SENATE February 2, 2024 ___________ Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to authorizing the assessor of the town of New Castle, county of Westchester, to accept an application for a real property tax exemption from the Ethical Society of Northern Westches- ter 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 New Castle, county of Westchester, is hereby 3 authorized to accept from the Ethical Society of Northern Westchester an 4 application for exemption from real property taxes pursuant to section 5 462 of the real property tax law with respect to the 2023 assessment 6 rolls, for all applicable taxes during the 2022-2023 tax year, for the 7 parcel owned by such organization located at 108 Pinesbridge Road, town 8 of New Castle, county of Westchester, otherwise known as Westchester 9 county tax map number 553600 80 19-1-11. If accepted, the application 10 shall be reviewed as if it had been received on or before the taxable 11 status date established for such assessment roll. 12 § 2. If satisfied that such organization would otherwise be entitled 13 to 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 town board of New Castle, may make appropriate 16 corrections to the subject roll. If such exemption is granted and such 17 organization, therefore, shall have paid any tax with respect to the 18 subject roll, 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 § 3. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13728-01-3