Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept from the Post-Morrow Foundation, Inc. an application for exemption from real property taxes for 2022-2023 for property located at 0 and 25 Orchard Road.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5822
SPONSOR: DeStefano TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk, to accept from the Post-Morrow Foundation, Inc.
an application for exemption from real property taxes
PURPOSE:
The purpose of the bill is to authorize the assessor of the town of
Brookhaven, county of Suffolk, to accept from the Post-Morrow Founda-
tion, Inc. an application for exemption from real property taxes.
SUMMARY OF PROVISIONS:
Section one of the bill allows the assessor of the Town of Brookhaven to
accept an application for real property tax exemption from the Post-Mor-
row Foundation, Inc. for certain parcels within the town, as if the
application had been received on or before the taxable status date
established for the 2022-23 assessment rolls.
JUSTIFICATION:
The bill would allow the assessor of the Town of Brookhaven in Suffolk
County to accept n application for exemption from real property taxes
for the year 2022-2023. The property to be granted this exemption is a
NYS Superfund Site, which has been vacant, abandoned, and a blight on
the community since 2007. Through the efforts of the Suffolk County Land
Bank, the property recently was transferred to The Post-Morrow Founda-
tion, Inc. This foundation's work is dedicated to the preservation of
land and to the preservation of the historical character of the area.
The foundation intends this property as a preserve of open space and for
passive use by the public.
LEGISLATIVE HISTORY:
This is a new bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
Immediate.
STATE OF NEW YORK
________________________________________________________________________
5822
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the assessor of the town of Brookha-
ven, county of Suffolk, to accept from the Post-Morrow Foundation,
Inc. 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 Brookhaven, county of Suffolk, is hereby
3 authorized to accept from the Post-Morrow Foundation, Inc. an applica-
4 tion for exemption from real property taxes pursuant to section 420-a of
5 the real property tax law, with respect to the 2022-2023 assessment roll
6 for the parcels owned by such organization, with parcels being located
7 at 0 and 25 Orchard Road, in the town of Brookhaven, county of Suffolk,
8 otherwise known as Suffolk county tax map numbers 0200-979.60-03-002,
9 0200-979.60-03-008, 0200-979.60-03-009, 0200-979.60-03-011 and
10 0200-979.60-03-020.001. If accepted, the application shall be reviewed
11 as if it had been received on or before the taxable status date estab-
12 lished for such rolls.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the town board of Brookhaven, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10123-03-3
