Amd §1, Chap of 2022 (as proposed in S.8940-A & A.9981-A)
 
Requires the approval by the Nassau county legislature for the assessor of the county of Nassau to then accept from the Mineola Union Free School District an application for exemption from real property taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1008
SPONSOR: Ra
 
TITLE OF BILL:
An act to amend a chapter of the laws of 2022, relating to authorizing
the assessor of the county of Nassau to accept from the Mineola Union
Free School District an application for exemption from real property
taxes, as proposed in legislative bills numbers S. 8940-A and A.9981-A,
in relation to making technical amendments therefor
 
PURPOSE:
The purpose of this bill is to effectuate an amendment to Chapter 466 of
the Laws 2022 (Approval message 14) related approval of the exemption.
 
SUMMARY:
This bill makes technical changes to the underlying chapter to reflect
that the exemption shall be approved by the Nassau County legislature.
 
JUSTIFICATION:
Chapter 466 of the laws of 2022, allowed the Mineola Union Free School
District to apply for a retroactive exemption on a piece of property
owned by the District. This legislation makes technical changes to that
chapter to ensure it can be implemented effectively.
 
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to chapter 466 of the laws of 2022.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2022 relating to authorizing the assessor of the
county of Nassau to accept from the Mineola Union Free School District
an application for exemption from real property taxes, as proposed in
legislative bills numbers S. 8940-A and A. 9981-A, takes effect.
STATE OF NEW YORK
________________________________________________________________________
1008
2023-2024 Regular Sessions
IN ASSEMBLY
January 12, 2023
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation
AN ACT to amend a chapter of the laws of 2022, relating to authorizing
the assessor of the county of Nassau to accept from the Mineola Union
Free School District an application for exemption from real property
taxes, as proposed in legislative bills numbers S. 8940-A and
A.9981-A, in relation to making technical amendments therefor
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, relations to
2 authorizing the assessor of the county of Nassau to accept from the
3 Mineola Union Free School District an application for exemption from
4 real property taxes, as proposed in legislative bills numbers S. 8940-A
5 and A. 9981-A, is amended to read as follows:
6 Section 1. Notwithstanding any other provision of law to the contrary,
7 the assessor of the county of Nassau is hereby authorized to accept from
8 the Mineola Union Free School District, an application for exemption
9 from real property taxes pursuant to section 408 of the real property
10 tax law with respect to part of the 2020-2021 school year and all of the
11 2021-2022 school year and the 2021 and 2022 general assessment rolls,
12 for the parcel owned by such school district located at 2400 Jericho
13 Turnpike, in the village of Garden City Park, otherwise known as Nassau
14 county tax map section 33, block 160, lot 1. If accepted, the applica-
15 tion shall be reviewed as if it had been received on or before the taxa-
16 ble status date established for such assessment rolls.
17 If satisfied that such school district would otherwise be entitled to
18 such exemption if such school district had acquired such property and
19 filed an application for exemption by the appropriate taxable status
20 date, the assessor of the county of Nassau, upon approval by the Nassau
21 county legislature, may grant exemption from all taxation and make
22 appropriate corrections to the subject rolls. If such exemption is
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03989-01-3
A. 1008 2
1 granted and such school district, therefore, shall have paid any tax
2 with respect to the subject rolls, the applicable governing body or tax
3 department may, in its sole discretion, provide for the refund of those
4 taxes paid and cancel those taxes, fines, penalties, liens or interest
5 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 relating to authorizing the
8 assessor of the county of Nassau to accept from the Mineola Union Free
9 School District an application for exemption from real property taxes,
10 as proposed in legislative bills numbers S. 8940-A and A. 9981-A, takes
11 effect.