Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A46
SPONSOR: Burdick TITLE OF BILL:
An act in relation to authorizing the Bedford Hills Fire District to
file an application for exemption from school taxes and real property
taxes
PURPOSE:
This act authorizes the Bedford Hills Fire District to file an applica-
tion for exemption from school taxes and real property taxes.
SUMMARY OF PROVISIONS:
Section 1: Authorizes the assessor of the town of Bedford, county of
Westchester to accept from the Bedford Hills Fire District, an applica-
tion for exemption from school taxes and real property taxes pursuant to
section 464 of the real property tax law with respect to the 2022-2023
assessment roll.
Section 2: Sets the effective date.
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing the assessor
to accept the late application.
LEGISLATIVE HISTORY:
2023-2024 A10722 (Burdick) - referred to Real Property Taxation
FISCAL IMPLICATIONS:
Unknown
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
46
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to authorizing the Bedford Hills Fire District to
file an application for exemption from school taxes and 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 Bedford, county of Westchester, is hereby
3 authorized to accept from the Bedford Hills Fire District, an applica-
4 tion for exemption from school taxes and real property taxes pursuant to
5 section 464 of the real property tax law with respect to the 2022-2023
6 assessment roll, for the parcels owned by such organization, with such
7 parcels being located at 352 Bedford Road, in the town of Bedford, coun-
8 ty of Westchester, otherwise known as Westchester county tax map,
9 section 60.14, block 5, lot 83.
10 If accepted, the application shall be reviewed as if it had been
11 received on or before the taxable status date established for such roll.
12 If satisfied that such organization would otherwise be entitled to such
13 exemption if such organization had filed an application for exemption by
14 the appropriate taxable status date, the assessor, upon approval by the
15 town of Bedford governing board, may grant exemption from all taxation
16 and make appropriate corrections to the subject roll. If such exemption
17 is granted and such organization therefore shall have paid any tax with
18 respect to the subject roll, the applicable governing body or tax
19 department may, in its sole discretion, provide for the refund of the
20 taxes paid, along with any fines or penalties paid, and cancel any
21 taxes, fines, penalties, interest, or tax liens remaining 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.
LBD00037-01-5
