NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A1007
SPONSOR: McDonough TITLE OF BILL:
An act to amend a chapter of the laws of 2022 authorizing the Bellmore
Fire District to file an application for exemption from real property
taxes, as proposed in legislative bills numbers S. 6035-A and A. 6950-A,
in relation to making technical corrections thereto
PURPOSE:
The purpose of this bill is to effectuate an amendment to Chapter 466 of
the Laws 2022 (Approval message 14) related approval of the exemption.
SUMMARY:
This bill makes technical changes to the underlying chapter to reflect
that the exemption shall be approved by the Nassau County legislature.
JUSTIFICATION:
Chapter 466 of the laws of 2022, allowed the Mineola Union Free School
District to apply for a retroactive exemption on a piece of property
owned by the District. This legislation makes technical changes to that
chapter to ensure it can be implemented effectively.
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to chapter 466 of the laws of 2022.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2022 relating to authorizing the assessor of the
county of Nassau to accept from the Mineola Union Free School District
an application for exemption from real property taxes, as proposed in
legislative bills numbers S. 8940-A and A. 9981-A, takes effect.
STATE OF NEW YORK
________________________________________________________________________
1007
2023-2024 Regular Sessions
IN ASSEMBLY
January 12, 2023
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend a chapter of the laws of 2022 authorizing the Bellmore
Fire District to file an application for exemption from real property
taxes, as proposed in legislative bills numbers S. 6035-A and A.
6950-A, in relation to making technical corrections thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of a chapter of the laws of 2022 authorizing the
2 Bellmore Fire District to file an application for exemption from real
3 property taxes, as proposed in legislative bills numbers S. 6035-A and
4 A. 6950-A, is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the [town of Hempstead,] county of Nassau[,] is hereby
7 authorized to accept from the Bellmore Fire District, an application for
8 exemption from real property taxes pursuant to section [464] 410 of the
9 real property tax law with respect to the 2020-2021 and 2021-2022
10 assessment rolls, for a portion of the 2020 general taxes and a portion
11 of the 2020-2021 school taxes, all of the 2021 general taxes, all of the
12 2021-2022 school taxes and all of the 2022 general taxes, for the
13 parcels owned by such organization, with such parcels being located at
14 2800 Royle Street, in the hamlet of Bellmore, town of Hempstead, county
15 of Nassau, otherwise known as Nassau county tax map district 0100,
16 section 56, block 344, lots 71, 72, 73, 74, 75, 76, 77, 78 and 79.
17 If accepted, the application shall be reviewed as if it had been
18 received on or before the taxable status date established for such roll.
19 If satisfied that such organization would otherwise be entitled to such
20 exemption if such organization had filed an application for exemption by
21 the appropriate taxable status date, the assessor, upon approval by the
22 Nassau county legislature, may grant exemption from all taxation and
23 make appropriate corrections to the subject roll. If such exemption is
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03988-01-3
A. 1007 2
1 granted and such organization therefore shall have paid any tax with
2 respect to the subject roll, the applicable governing body or tax
3 department may, in its sole discretion, provide for the refund of the
4 taxes paid, along with any fines or penalties paid, and cancel any
5 taxes, fines, penalties, interest, or tax liens remaining unpaid.
6 § 2. This act shall take effect on the same date and in the same
7 manner as a chapter of the laws of 2022 authorizing the Bellmore Fire
8 District to file an application for exemption from real property taxes,
9 as proposed in legislative bills numbers S. 6035-A and A. 6950-A, takes
10 effect.
