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S02500 Summary:

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S02500 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2500--B
            Cal. No. 306
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                    January 20, 2023
                                       ___________
 
        Introduced  by  Sen. PALUMBO -- 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 -- again amended and
          ordered reprinted, retaining its place in the order of third reading
 
        AN  ACT  in  relation to authorizing the Jamesport Fire District to file
          an application for exemption from real property taxes
 
          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  Riverhead, county  of  Suffolk,  is here-
     3  by authorized to accept from the Jamesport Fire District, an application
     4  for  exemption  from  real property taxes pursuant to section 464 of the
     5  real   property tax law with respect  to  a  portion  of  the  2021-2022
     6  assessment  roll  and  all  of  the 2022-2023 assessment roll, for   the
     7  parcels  owned  by such organization, with such parcels being located at
     8  41 Manor Lane, in the village of Jamesport, town of Riverhead, county of
     9  Suffolk, otherwise known  as  Suffolk county  tax  map  district   0600,
    10  section  068.00,  block 02.00, lot 010.006.
    11    If accepted, the application shall be  reviewed  as  if  it  had  been
    12  received on or before the taxable status date established for such roll.
    13  If  satisfied that such organization would otherwise be entitled to such
    14  exemption if such organization had filed an application for exemption by
    15  the appropriate taxable status date, the assessor, upon approval by  the
    16  town   of   Riverhead   board, may grant exemption from all taxation and
    17  make  appropriate corrections to the subject roll. If such exemption  is
    18  granted  and  such  organization  therefore shall have paid any tax with
    19  respect to  the  subject  roll,  the applicable governing  body  or  tax
    20  department    may, in its sole discretion, provide for the refund of the
    21  taxes  paid, along  with  any  fines  or penalties paid, and cancel  any
    22  taxes, fines,  penalties, interest, or tax liens remaining 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.
                                                                   LBD06966-05-3