Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020-2021 school taxes and the 2021 general taxes for the property located at 118 Terrace Avenue, Hempstead NY.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6000
SPONSOR: Darling TITLE OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption from
the Incorporated Village of Hempstead Community Development Agency
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the Incorporated Village of Hempstead Community Development
Agency (CDA), to file an application with the Nassau County Assessment
Office for a real property tax exemption.
SUMMARY OF PROVISIONS:
Section one authorizes the Nassau County Assessor to accept an applica-
tion from the Incorporated Village of Hempstead Community Development
Agency (CDA) for exemption from real property taxes pursuant to section
420-a of the Real Property Tax Law with respect to the 2020-2021 assess-
ment roll for all of 2020-2021 school taxes and all of the 2021 general
taxes for the parcel conveyed to such organization located at 118
Terrace Avenue, town of Hempstead, County of Nassau, otherwise known as
Nassau County Parcel ID: Section 34 Block 289 Lot 158.
JUSTIFICATION:
The Incorporated Village of Hempstead Community Development Agency is a
public benefit corporation established in 1964 under Title 15 Section
585-A of the General Municipal law of the State of New York. The Commu-
nity Development Agency's function is to plan and implement programs
involving rehabilitation of both the residential and commercial sectors
of the Village, foster economic growth, provide assistance to public
service organizations, eliminate blight and improve opportunities for
low and moderate income citizens. The Village of Hempstead intends to
use the property located at 118 Terrace Avenue for affordable housing.
PRIOR LEGISLATIVE HISTORY:
None
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to State
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6000
2023-2024 Regular Sessions
IN ASSEMBLY
March 30, 2023
___________
Introduced by M. of A. DARLING -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption
from the Incorporated Village of Hempstead Community Development Agen-
cy
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 Incorporated Village of Hempstead Community Development Agency an
4 application for exemption from real property taxes pursuant to section
5 420-a of the real property tax law with respect to the 2020-2021 assess-
6 ment roll for all of the 2020-2021 school taxes and all of the 2021
7 general taxes for the parcel conveyed to such organization located at
8 118 Terrace Avenue, town of Hempstead, county of Nassau, otherwise known
9 as Nassau county parcel ID section 34 block 289 lot 158. If accepted,
10 the application shall be reviewed as if it had been received on or
11 before the taxable status date established for such roll.
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 Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, 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.
LBD01628-01-3
