Authorizes the North Shore Land Alliance, Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6690A Revised 5/18/2023
SPONSOR: Blumencranz TITLE OF BILL:
An act in relation to authorizing the North Shore Land Alliance, Inc.
to file with the county of Nassau assessor an application for a retroac-
tive real property tax exemption
PURPOSE:
To grant the Nassau County Assessor the authority to exempt the North
Shore . Land Alliance, Inc. from liability for payment of real property
taxes due on the 2022-2023 assessment roll
SUMMARY OF PROVISIONS:
Section 1. This bill authorizes and directs the assessor of the County
of Nassau to accept an application from the North Shore Land Alliance,
Inc. for exemption from real property taxes pursuant to
Section 420a of the Real Property Tax Law for the 2022-2023 assessment
roll for their property located in Oyster Bay Cove. Upon satisfaction
that the North Shore Land Alliance, Inc. would have otherwise been enti-
tled to said exemption, the assessor may grant this exemption from all
taxation beginning with the 20222023 roll. If exemption is granted, the
North Shore Land Alliance, Inc. may be refunded any taxes paid and any
taxes, fines, penalties, liens or interest unpaid may be cancelled at
the discretion of the assessor and the Nassau County Legislature.
Section 2. Effective Date.
JUSTIFICATION:
This bill would authorize the assessor of the County of Nassau to accept
an application from the North Shore Land Alliance, Inc. for an exemption
from real property taxes pursuant to Section 420a of the real property
tax law for the 2022-2023 assessment roll.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
Minor fiscal implications to local government.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6690--A
2023-2024 Regular Sessions
IN ASSEMBLY
May 2, 2023
___________
Introduced by M. of A. BLUMENCRANZ -- 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
AN ACT in relation to authorizing the North Shore Land Alliance, Inc.
to file with the county of Nassau assessor an application for a retro-
active real property tax exemption
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 North Shore Land Alliance, Inc. an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 2022-2023 assessment roll for all of the 2022-2023 school
6 taxes and all of the 2023 general taxes for the parcel conveyed to such
7 organization located at Foxfield Lane, village of Oyster Bay Cove, town
8 of Oyster Bay, county of Nassau, otherwise known as Nassau county parcel
9 ID section 27 block G lots 1750 and 1751. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 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.
LBD11027-02-3
