Amd §1, Chap of 2023 (as proposed in S.6309-A & A.6557-A)
Authorizes the county of Nassau assessor to grant a property tax exemption for the Maritime Administration, a component of the United States Department of Transportation, without an application, if the assessor determines that the property is exempt from taxation due to being owned by the federal government.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8538
SPONSOR: Sillitti TITLE OF BILL:
An act to amend a chapter of the laws of 2023 relating to authorizing
the county of Nassau assessor to accept an application for a real prop-
erty tax exemption from the Maritime Administration, a component of the
United States Department of Transportation, in relation to making tech-
nical amendments thereto
PURPOSE:
The purpose of this bill is to further ensure the effectiveness of Chap-
ter 692 of the Laws of 2023 (Approval Memo 42) which relates to a retro-
active property tax exemption for the Maritime Administration in Nassau
County.
SUMMARY:
Section one of this bill authorizes the Nassau assessor to "grant"
(rather than "accept") a real property tax exemption for the Maritime
Academy without an application, provided that the assessor determines
that the property is ,immune from taxation, and therefore exempt from
real property taxes pursuant to section 400 of the real property tax
law, with respect to assessment rolls, for such taxes.
Section two is the effective date.
JUSTIFICATION:
Chapter 692 of the laws of 2023 authorizes the Merchant Marine Academy
in Nassau County to be granted an exemption from real property taxes
pursuant to section 400 of the real property tax law. This legislation
makes changes to chapter 692 of the laws of 2023 to further ensure its
effective implementation.
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter, amendment to chapter 692 of the laws of 2023.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2023 relating to authorizing the county of Nassau
assessor to accept an application for a real property tax exemption from
the Maritime Administration, a component of the United States Department
of Transportation, as proposed in legislative bills numbers S. 6309-A
and A. 6557-A, takes effect.
STATE OF NEW YORK
________________________________________________________________________
8538
IN ASSEMBLY
January 8, 2024
___________
Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend a chapter of the laws of 2023 relating to authorizing
the county of Nassau assessor to accept an application for a real
property tax exemption from the Maritime Administration, a component
of the United States Department of Transportation, in relation to
making technical amendments thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of a chapter of the laws of 2023 relating to
2 authorizing the county of Nassau assessor to accept an application for a
3 real property tax exemption from the Maritime Administration, a compo-
4 nent of the United States Department of Transportation, as proposed in
5 legislative bills numbers S. 6309-A and A. 6557-A, is amended to read as
6 follows:
7 Section 1. Notwithstanding any other provision of law to the contrary,
8 the assessor of the county of Nassau is hereby authorized to [accept
9 from] grant the Maritime Administration, a component of the United
10 States Department of Transportation, without an application [for], an
11 exemption from real property taxes pursuant to section 400 of the real
12 property tax law with respect to the 2020-2021 and 2021-2022 assessment
13 rolls, for all of the 2020-2021 school taxes and a portion of the 2021
14 general taxes and all of the 2021-2022 school taxes and all of the 2022
15 general taxes for the parcel conveyed to such organization located at
16 307 Steamboat Road, Great Neck, county of Nassau, otherwise known as
17 Nassau county parcel ID section 1 block 200 lot 1, provided the assessor
18 determines that such parcel is immune from taxation, and therefore
19 exempt from real property taxes pursuant to section 400 of the real
20 property tax law, with respect to such assessment rolls, for such
21 taxes. [If accepted, the application shall be reviewed as if it had
22 been received on or before the taxable status date established for such
23 roll.]
24 If satisfied that such organization [would otherwise be] is entitled
25 to such exemption [if such organization had filed an application for
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10738-04-4
A. 8538 2
1 exemption by the appropriate taxable status date], the assessor, upon
2 approval by the Nassau county legislature, may make appropriate
3 correction to the subject rolls. If such exemption is granted and such
4 organization, therefore, shall have paid any tax with respect to the
5 subject rolls, the applicable governing body or tax department may, in
6 its sole discretion, provide for the refund of those taxes paid and
7 cancel those taxes, fines, penalties, liens or interest remaining
8 unpaid.
9 § 2. This act shall take effect on the same date and in the same
10 manner as a chapter of the laws of 2023 relating to authorizing the
11 county of Nassau assessor to accept an application for a real property
12 tax exemption from the Maritime Administration, a component of the
13 United States Department of Transportation, as proposed in legislative
14 bills numbers S. 6309-A and A. 6557-A, takes effect.
