NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5794C
SPONSOR: McDonough TITLE OF BILL: An act authorizing the Seaford Fire District to
receive retroactive real property tax exempt status
PURPOSE OR GENERAL IDEA OF BILL:
A retroactive real property tax exemption for the Seaford Fire District.
SUMMARY OF PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Seaford Fire District an application for exemption from real proper-
ty taxes pursuant to section 464 of the real property tax law with
respect to the 2021-2022 assessment rolls for a portion of the 2021-2022
school taxes and a portion of the 2022 general taxes for the parcel
conveyed to such organization located at 3844 Waverly Ave, town of Hemp-
stead, county of Nassau, otherwise known as Nassau county parcel ID
section 57 block 156 lot 51. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status date
established for such roll.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Nassau county legislature, may make appropriate correction to the
subject rolls. If such exemption is granted and such organization,
therefore, shall have paid any tax with respect to the subject rolls,
the applicable governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel those
taxes, fines, penalties, liens or interest remaining
JUSTIFICATION:
The Seaford Fire District acquired their property prior to receiving
tax-exempt status. This legislation is intended to provide a retroactive
tax exemption, should the application be accepted by the assessor of
Nassau County.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE A-ND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
5794--C
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. McDONOUGH -- 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 -- recommitted to the Committee on Real Property Taxation in
accordance with Assembly Rule 3, sec. 2 -- 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
AN ACT authorizing the Seaford Fire District 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 Seaford Fire District an application for exemption from real proper-
4 ty taxes pursuant to section 464 of the real property tax law with
5 respect to the 2021-2022 assessment rolls for a portion of the 2021-2022
6 school taxes and a portion of the 2022 general taxes for the parcel
7 conveyed to such organization located at 3844 Waverly Ave, town of Hemp-
8 stead, county of Nassau, otherwise known as Nassau county parcel ID
9 section 57 block 156 lot 51. If accepted, the application shall be
10 reviewed as if it had been received on or before the taxable status date
11 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10255-06-4
A. 5794--C 2
1 cancel those taxes, fines, penalties, liens or interest remaining
2 unpaid.
3 § 2. This act shall take effect immediately.
