Grants the village of Westbury retroactive real property tax exempt status for property located at 255 Schenck Avenue, village of Westbury, town of North Hempstead, county of Nassau.
STATE OF NEW YORK
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4747--A
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. MONTESANO -- 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 village of Westbury to receive retroactive real
property tax exempt status
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 village of Westbury an application for exemption from real property
4 taxes pursuant to section 406 of the real property tax law, with respect
5 to the 2018-2019 assessment roll for the 2018-2019 school taxes and part
6 of the 2018 and all of the 2019 general taxes, for the parcel conveyed
7 to such municipality located at 255 Schenck Avenue, village of Westbury,
8 town of North Hempstead, county of Nassau, otherwise known as Nassau
9 county parcel ID section 10 block 193 lot 35. If accepted, the applica-
10 tion shall be reviewed as if it had been received on or before the taxa-
11 ble status date established for such roll.
12 If satisfied that such municipality would otherwise be entitled to
13 such exemption if such municipality had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 municipality, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08683-02-9