Authorizes the assessor of the town of New Castle to accept an application for a real property tax exemption from the Ethical Society of Northern Westchester; provides a waiver for any interest and penalties accrued in the event that the authorization to exempt is not timely granted.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8430
SPONSOR: Burdick TITLE OF BILL:
An act in relation to authorizing the assessor of the town of New
Castle, county of Westchester, to accept an application for a real prop-
erty tax exemption from the Ethical Society of Northern Westchester
PURPOSE:
This act authorizes the assessor of the Town of New Castle to accept an
application for a real property tax exemption from the Ethical Society
of Northern Westchester.
SUMMARY OF PROVISIONS:
Section 1: Authorizes the assessor of the Town of New Castle to accept
an application for exemption from real property taxes pursuant to
section 420-a and 462 of the real property tax law with respect to the
2022 - 2023 assessment rolls for all of the 2022 - 2023 and 2023 - 2024
school taxes and all of the 2022, 2023 and 2024 general taxes.
Section 2: Sets the effective date.
JUSTIFICATION:
The ethical Society of Northern Westchester is a not for profit tax
exempt organization that owns real property located in Westchester Coun-
ty at 108 Pines Bridge Road, Ossining NY, 10562. This relief of an
unfortunate error, of not filing a form, will protect the Ethical Socie-
ty from a devastating financial burden. The town of new Castle has asked
for this legislative action.
LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS:
Unknown
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8430
2023-2024 Regular Sessions
IN ASSEMBLY
December 29, 2023
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Real Property Taxation
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
