Authorizes the Village of Island Park to retroactively apply for a real property tax exemption for the village's village hall for the 2017-2018 school tax and 2018 general tax assessment rolls.
STATE OF NEW YORK
________________________________________________________________________
6840--B
2019-2020 Regular Sessions
IN ASSEMBLY
March 21, 2019
___________
Introduced by M. of A. M. L. MILLER -- 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 -- again reported from said committee with amendments, ordered
reprinted as amended and recommitted to said committee
AN ACT authorizing the Village of Island Park to retroactively apply for
a real property tax exemption for certain property
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 Island Park an application for exemption from real prop-
4 erty taxes pursuant to section 406 of the real property tax law for the
5 2016-2017 and the 2017-2018 assessment rolls for part of the 2016-2017
6 school taxes and all the 2017-2018 school taxes and all the 2017 general
7 taxes and the 2018 general taxes, for the parcel conveyed to such organ-
8 ization located at 147 Long Beach Road, in the Village of Island Park in
9 the Town of Hempstead known as Nassau county parcel ID 43047 00010. If
10 accepted, the application shall be reviewed as if it had been received
11 on or 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.
LBD10320-05-9
