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S04598 Summary:

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S04598 Committee Votes:

S04598 Floor Votes:

S04598 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4598
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                    February 5, 2021
                                       ___________
 
        Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT in relation to authorizing the Copiague Fire District to file  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  Babylon,  county  of  Suffolk,  is  hereby
     3  authorized to accept from the Copiague Fire District, an application for
     4  exemption  from  real property taxes pursuant to section 464 of the real
     5  property tax law with respect to the 2020-2021 assessment roll, for  the
     6  parcels  owned  by such organization, with such parcels being located at
     7  25 Parkside Court, in the hamlet of Copiague, town of Babylon, county of
     8  Suffolk, otherwise known  as  Suffolk  county  tax  map  district  0100,
     9  section  193.00,  block 02.00, lot 026.000 and 31 Parkside Court, in the
    10  hamlet of Copiague, town of Babylon, county of Suffolk, otherwise  known
    11  as  Suffolk  county  tax map district 0100, section 193.00, block 02.00,
    12  lot 025.000.
    13    If accepted, the application shall be  reviewed  as  if  it  had  been
    14  received on or before the taxable status date established for such roll.
    15  If  satisfied that such organization would otherwise be entitled to such
    16  exemption if such organization had filed an application for exemption by
    17  the appropriate taxable status date, the assessor, upon approval by  the
    18  town  of  Babylon  board, may grant exemption from all taxation and make
    19  appropriate corrections to the subject roll. If such exemption is grant-
    20  ed and such organization therefore shall have paid any tax with  respect
    21  to  the  subject  roll,  the applicable governing body or tax department
    22  may, in its sole discretion, provide for the refund of the  taxes  paid,
    23  along  with  any  fines  or penalties paid, and cancel any taxes, fines,
    24  penalties, interest, or tax liens remaining unpaid.
    25    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09098-01-1