Grants the village of Farmingdale retroactive real property tax exempt status for lots located at 254 Main Street, village of Farmingdale, town of Oyster Bay, county of Nassau.
STATE OF NEW YORK
________________________________________________________________________
9574--C
IN ASSEMBLY
January 23, 2018
___________
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 -- again reported from said committee with amendments, ordered
reprinted as amended and recommitted to said committee -- again
reported from said committee with amendments, ordered reprinted as
amended and recommitted to said committee
AN ACT authorizing the village of Farmingdale 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 Farmingdale an application for exemption from real prop-
4 erty taxes pursuant to section 406 of the real property tax law, with
5 respect to the 2016-2017 assessment roll for a portion of the 2016-2017
6 school taxes, a portion of the 2017 general taxes, and with respect to
7 the 2017-2018 assessment roll, all of the 2017-2018 school taxes and all
8 the 2018 general taxes, for the parcel conveyed to such municipality
9 located at 254 Main Street, village of Farmingdale, town of Oyster Bay,
10 county of Nassau, otherwise known as Nassau county parcel ID section 49
11 block 70 lot 399. If accepted, the application shall be reviewed as if
12 it had been received on or before the taxable status date established
13 for such roll.
14 If satisfied that such municipality would otherwise be entitled to
15 such exemption if such municipality had filed an application for
16 exemption by the appropriate taxable status date, the assessor, upon
17 approval by the Nassau county legislature, may make appropriate
18 correction to the subject rolls. If such exemption is granted and such
19 municipality, therefore, shall have paid any tax with respect to the
20 subject rolls, the applicable governing body or tax department may, in
21 its sole discretion, provide for the refund of those taxes paid and
22 cancel those taxes, fines, penalties, liens or interest remaining
23 unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14018-06-8
