NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7986A
SPONSOR: Brown K TITLE OF BILL:
An act in relation to authorizing the Centerport Fire District to file
an application for exemption from school taxes and real property taxes
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to authorize the Centerport Fire Department
to file an application for exemption from school taxes and real property
taxes.
SUMMARY OF PROVISIONS:
Section one of this bill states that notwithstanding any other provision
of law to the contrary, the assessor of the town of Huntington, county
of Suffolk, is hereby authorized to accept from the Centerport Fire
District, an application for exemption from school taxes and real prop-
erty taxes pursuant to section 464 of the real property tax law with
respect to the 2022-2023 assessment roll, for the parcels owned by such
organization, with such parcels being located at 2 Route 25A in the town
of Huntington, County of Suffolk, otherwise known as Suffolk County Tax
map, district 0400 section 044.00 block 03.00 lot 020.000. 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 had filed an application for exemption by the
appropriate taxable status date, -the assessor, upon approval by the
town of Huntington governing board, may grant exemption from all taxa-
tion and make appropriate corrections to the subject roll. If such
exemption is granted and such organization therefor shall have paid any
tax with respect to the subject roll, the applicable governing body or
tax department may, in its sole discretion, provide for the refund of
taxes paid, along with any fines or penalties paid, and cancel any
taxes, fines, penalties, interest, or tax liens remaining unpaid.
Section two of this bill establishes the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
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.
PRIOR LEGISLATIVE HISTORY:
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7986--A
2025-2026 Regular Sessions
IN ASSEMBLY
April 16, 2025
___________
Introduced by M. of A. K. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the Centerport 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 Huntington, county of Suffolk, is hereby
3 authorized to accept from the Centerport Fire District, an application
4 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 2 State Route 25A in the town of Huntington,
8 county of Suffolk, otherwise known as Suffolk county tax map, district
9 0400 section 044.00 block 03.00 lot 020.000.
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 Huntington governing board, may grant exemption from all taxa-
16 tion and make appropriate corrections to the subject roll. If such
17 exemption is granted and such organization therefore shall have paid any
18 tax with respect to the subject roll, the applicable governing body or
19 tax department may, in its sole discretion, provide for the refund of
20 the 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.
LBD11587-02-5
