Authorizes the Nassau county assessor to accept an application from the town of Oyster Bay for a real property tax exemption for property owned by such municipal corporation.
STATE OF NEW YORK
________________________________________________________________________
6221
2021-2022 Regular Sessions
IN ASSEMBLY
March 10, 2021
___________
Introduced by M. of A. MONTESANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the Nassau county assessor to accept
an application from the town of Oyster Bay for a real property tax
exemption
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 town
3 of Oyster Bay, a municipal corporation, an application for exemption
4 from real property taxes pursuant to section 406 of the real property
5 tax law with respect to the 2019-2020 school taxes and the 2019 and 2020
6 general tax rolls, for the parcel acquired by such municipal corporation
7 on May 6, 2019 which is located at 8 Washington Street, Bethpage, county
8 of Nassau, otherwise known as Nassau county tax map district section 46,
9 block 102, lots 46, 47, 48 and 49. 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 assessment rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such municipal corporation had filed an application
14 for 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 municipal corporation, therefore, shall have paid any tax with respect
18 to the subject rolls, the applicable governing body or tax department
19 may, in its sole discretion, provide for the refund of those taxes paid
20 and 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.
LBD09472-01-1
