NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6203A
SPONSOR: McDonough TITLE OF BILL:
An act authorizing the Friendship Engine and Hose Company to file an
application for exemption from real property taxes
PURPOSE OR GENERAL IDEA OF BILL:
A real property tax exemption for the Friendship Engine and Hose Compa-
ny.
SUMMARY OF PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
the .Nassau County Assessor is hereby authorized to accept from the
Friendship Engine and Hose Company, Inc., an application for exemption
from real property taxes pursuant to section 406 of the real property
tax law with respect to the 20212022 and 2022-2023 assessment rolls, for
a portion of the 2021 and all the 2022 and 2023 general taxes and a
portion of the 2021-2022 and all the 2022-2023 school taxes for the
Parcel owned by such not-for-profit corporation with such parcels being
located at 14 Meadowbrook Road, Town of Hempstead, county of Nassau,
otherwise known as Nassau County, tax map section 55, block 100, lot
07460.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date established for such
assessment rolls.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Nassau county legislature, may grant exemption from all taxation AND
make appropriate exemptions to the subject roll. If such exemption is
granted and such organization, therefore, shall have paid any tax with
respect to the subject rolls, the applicable governing body or tax
department may, in its sole discretion, provide for the refund of those
taxes paid along with any fines or penalties paid, and cancel any taxes
fines penalties interest or tax liens remaining unpaid.
Section 2. This act shall take effect immediately.
JUSTIFICATION:
The Friendship Engine and Hose Company is a tax-exempt organization.
The Organization acquired real property in the Town of Hempstead, Nassau
County. Due to the timing of the purchase, they could not apply for an
exemption for the 2021 tax year and missed the 2022 taxable status date.
This legislation would allow the assessor to accept their application
and retroactively apply their exempt status to the 2021-2022 and
2022-2023 tax years.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
6203--A
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT authorizing the Friendship Engine and Hose Company 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 Nassau county assessor is hereby authorized to accept from the
3 Friendship Engine and Hose Company, Inc., an application for exemption
4 from real property taxes pursuant to section 406 of the real property
5 tax law with respect to the 2021-2022 and 2022-2023 assessment rolls,
6 for a portion of the 2021 and all the 2022 and 2023 general taxes and a
7 portion of the 2021-2022 and all the 2022-2023 school taxes for the
8 parcel owned by such not-for-profit corporation with such parcels being
9 located at 14 Meadowbrook Road, hamlet of Merrick, town of Hempstead,
10 county of Nassau, otherwise known as Nassau county tax map section 55,
11 block 100, lot 07460.
12 If accepted, the application shall be reviewed as if it had been
13 received on or before the taxable status date established for such
14 assessment rolls. If satisfied that such organization would otherwise be
15 entitled to such exemption if such organization had filed an application
16 for exemption by the appropriate taxable status date, the assessor, upon
17 approval by the Nassau county legislature, may grant exemption from all
18 taxation and make appropriate corrections to the subject roll. If such
19 exemption is granted and such organization, therefore, shall have paid
20 any tax with respect to the subject roll, the applicable governing body
21 or tax department may, in its sole discretion, provide for the refund of
22 the taxes paid, along with any fines or penalties paid, and cancel any
23 taxes, fines, penalties, interest, or tax liens remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09999-02-3
