STATE OF NEW YORK
________________________________________________________________________
8023--A
Cal. No. 942
IN SENATE
January 20, 2022
___________
Introduced by Sen. KAPLAN -- 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, amended and ordered reprinted,
retaining its place in the order of third reading
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from the Carle
Place Water District
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 Carle Place Water District an application for exemption from real
4 property taxes pursuant to section 406 of the real property tax law with
5 respect to the 2021--2022 assessment roll for a portion of the
6 2021--2022 school taxes and a portion of the 2021 general taxes and all
7 of the 2022 general taxes for the parcel conveyed to such organization
8 located at 578 Mineola Avenue, town of North Hempstead, county of
9 Nassau, otherwise known as Nassau county parcel ID section 10 block 32
10 lots 19, 20 and 63. If accepted, the application shall be reviewed as if
11 it had been received on or before the taxable status date established
12 for such roll.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Nassau county legislature, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13988-03-2
