STATE OF NEW YORK
________________________________________________________________________
2622
2023-2024 Regular Sessions
IN SENATE
January 23, 2023
___________
Introduced by Sen. RHOADS -- 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 authorizing the Bellmore
Fire District to file an application for exemption from real property
taxes, as proposed in legislative bills numbers S. 6035-A and A.
6950-A, in relation to making technical corrections thereto
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 authorizing the
2 Bellmore Fire District to file an application for exemption from real
3 property taxes, as proposed in legislative bills numbers S. 6035-A and
4 A. 6950-A, is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the [town of Hempstead,] county of Nassau[,] is hereby
7 authorized to accept from the Bellmore Fire District, an application for
8 exemption from real property taxes pursuant to section [464] 410 of the
9 real property tax law with respect to the 2020-2021 and 2021-2022
10 assessment rolls, for a portion of the 2020 general taxes and a portion
11 of the 2020-2021 school taxes, all of the 2021 general taxes, all of the
12 2021-2022 school taxes and all of the 2022 general taxes, for the
13 parcels owned by such organization, with such parcels being located at
14 2800 Royle Street, in the hamlet of Bellmore, town of Hempstead, county
15 of Nassau, otherwise known as Nassau county tax map district 0100,
16 section 56, block 344, lots 71, 72, 73, 74, 75, 76, 77, 78 and 79.
17 If accepted, the application shall be reviewed as if it had been
18 received on or before the taxable status date established for such roll.
19 If satisfied that such organization would otherwise be entitled to such
20 exemption if such organization had filed an application for exemption by
21 the appropriate taxable status date, the assessor, upon approval by the
22 Nassau county legislature, may grant exemption from all taxation and
23 make appropriate corrections to the subject roll. If such exemption is
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03988-01-3
S. 2622 2
1 granted and such organization therefore shall have paid any tax with
2 respect to the subject roll, the applicable governing body or tax
3 department may, in its sole discretion, provide for the refund of the
4 taxes paid, along with any fines or penalties paid, and cancel any
5 taxes, fines, penalties, interest, or tax liens 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 authorizing the Bellmore Fire
8 District to file an application for exemption from real property taxes,
9 as proposed in legislative bills numbers S. 6035-A and A. 6950-A, takes
10 effect.
