Authorizes the assessor of the town of Islip, county of Suffolk, to accept from the Community Services Support Corporation, 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: A5430
SPONSOR: Ramos TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Islip,
county of Suffolk, to accept from the Community Services Support Corpo-
ration an application for exemption from real property taxes
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the assessor of the town of Islip to accept from the Commu-
nity Services Support Corporation an application for exemption from real
property. taxes for the 2019-20 assessment rolls.
SUMMARY OF PROVISIONS:
Section 1 of this bill authorizes the Town of Islip, in Suffolk county,
to accept from the Community Services Support Corporation, an applica-
tion for an exemption from real property taxes with respect to the
2019-20 assessment roles for the parcel owned by such non-for-profit
organization located at 1341 Saxon Avenue, in the town of Islip, county
of Suffolk.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date. Upon approval by the town
board of Islip, the assessor may make appropriate correction to the
subject rolls. If the exemption is granted, the county of Suffolk may,
in their sole discretion, provide for the refund of the taxes paid by
Community Services Support Corporation and cancel any fines, penalties,
liens or interest remaining unpaid.
Section 2. Effective Date.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor to
accept a late application.
PRIOR LEGISLATIVE HISTORY:
This is a new bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5430
2021-2022 Regular Sessions
IN ASSEMBLY
February 16, 2021
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing the assessor of the town of Islip,
county of Suffolk, to accept from the Community Services Support
Corporation 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 Islip, county of Suffolk, is hereby author-
3 ized to accept from the Community Services Support Corporation an appli-
4 cation for exemption from real property taxes pursuant to section 420-a
5 of the real property tax law, with respect to the 2019-2020 assessment
6 rolls for the parcel owned by such organization, with such parcel being
7 located at 1341 Saxon Avenue, in the town of Islip, county of Suffolk,
8 otherwise known as Suffolk county tax map number
9 0500-270.00-01.00-023.000. If accepted, the application shall be
10 reviewed as if it had been received on or before the taxable status date
11 established for such rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the town board of Islip, may make appropriate correction to
16 the subject rolls. If such exemption is granted and such organization,
17 therefore, shall have paid any tax with respect to the subject rolls,
18 the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08926-01-1
