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S07939 Summary:

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S07939 Committee Votes:

S07939 Floor Votes:

S07939 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7939
 
                    IN SENATE
 
                                      May 26, 2016
                                       ___________
 
        Introduced  by  Sen. LAVALLE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to authorize the Peconic Land Trust to file  an  application  for
          exemption  from  real  property  taxes  for  a  certain parcel of land
          located in the town of Brookhaven
 
          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 Brookhaven is hereby authorized to accept
     3  from the Peconic Land Trust an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property  tax  law  for
     5  the  2014-2015 assessment roll, for the parcel located in the village of
     6  Mastic Beach in the town of Brookhaven, at  19  Private  Road  otherwise
     7  known  as tax map number SCTM #209-8-1-15.  If accepted, the application
     8  shall be reviewed as if it had been received on or  before  the  taxable
     9  status date established for such roll.
    10    If  satisfied  that  the Peconic Land Trust: (i) acquired title to the
    11  property for which it seeks exemption subsequent to the  taxable  status
    12  date  established for such roll and prior to the taxable status date for
    13  the next ensuing assessment roll and (ii) would otherwise be entitled to
    14  such exemption if the Peconic Land Trust had filed  an  application  for
    15  exemption  by  the  appropriate taxable status date, the assessor of the
    16  town of Brookhaven, upon approval by the town board of  such  town,  may
    17  grant exemption from all taxation beginning with the date of acquisition
    18  of  the  property  by  the  Peconic  Land  Trust  and  make  appropriate
    19  correction to the subject roll. If exemption is granted and the  Peconic
    20  Land Trust therefore shall have paid any tax with respect to the subject
    21  roll,  the governing body or tax department may, in its sole discretion,
    22  provide for the refund of those taxes paid including the amount  of  any
    23  taxes  held  in  escrow pursuant to the sale of such property and cancel
    24  taxes, fines, penalties or interest 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.
                                                                   LBD15634-02-6