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A07285 Summary:

BILL NOA07285B
 
SAME ASSAME AS S06858-B
 
SPONSORMikulin
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the East Meadow Fire District with respect to the 2022-2023 assessment roll for all of the 2022-2023 school taxes and all of the 2022 general taxes.
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A07285 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7285B
 
SPONSOR: Mikulin
  TITLE OF BILL: An act authorizing the county of Nassau assessor to accept an applica- tion for a real property tax exemption from the East Meadow Fire District   PURPOSE OR GENERAL IDEA OF BILL: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the East Meadow Fire District   SUMMARY OF PROVISIONS: Section 1. Notwithstanding any other provision of law to the contrary, the Nassau county assessor is authorized to accept from the East Meadow Fire District, an application for exemption from real property taxes pursuant with respect to the 2023-2024 assessment roll, the 2023-2024 school taxes and 2024 general assessment roll, for the parcel owned by such not-for-profit corporation with such parcels being located at 580 East Meadow Avenue a/k/a 580 Newbridge Avenue, East Meadow, New York, otherwise known as Nassau county tax map section 50, block 332, lots 89-91 and 100-104. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls. 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 grant exemption from all taxation and make appropriate corrections to the subject roll. If exemption is granted and organization, therefore, 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 the taxes paid, along with any fines or penalties paid, and cancel any taxes, fines, penalties, interest, or tax liens remaining unpaid. Section 2. Effective date   JUSTIFICATION: If not for acquiring this real property following the exemption applica- tion deadline, this organization would otherwise be entitled to a full real property tax exemption. This bill permits the assessor of the Coun- ty of Nassau to accept the organization's application for exemption and provide a retroactive exemption back to the time the not-for-profit acquired the property.   PRIOR LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to state   EFFECTIVE DATE: This act shall take effect immediately
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A07285 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7285--B
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 17, 2023
                                       ___________
 
        Introduced  by M. of A. MIKULIN -- 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 --
          reference changed to the Committee on  Ways  and  Means  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
 
        AN  ACT  authorizing the county of Nassau assessor to accept an applica-
          tion for a real property tax  exemption  from  the  East  Meadow  Fire
          District
 
          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 East Meadow Fire District, an application for  exemption  from  real
     4  property taxes pursuant to section 464 of the real property tax law with
     5  respect to the 2022-2023 assessment roll for all of the 2022-2023 school
     6  taxes  and  all  of the 2022 general taxes, for the parcel owned by such
     7  not-for-profit corporation with such parcels being located at  580  East
     8  Meadow  Avenue a/k/a 580 Newbridge Avenue, East Meadow, New York, other-
     9  wise known as Nassau county tax map section 50, block  332,  lots  89-91
    10  and 100-104.
    11    If  accepted,  the  application  shall  be  reviewed as if it had been
    12  received on or before the  taxable  status  date  established  for  such
    13  assessment rolls. If satisfied that such organization would otherwise be
    14  entitled to such exemption if such organization had filed an application
    15  for exemption by the appropriate taxable status date, the assessor, upon
    16  approval  by the Nassau county legislature, may grant exemption from all
    17  taxation and make appropriate corrections to the subject roll.  If  such
    18  exemption  is  granted and such organization, therefore, shall have paid
    19  any tax with respect to the subject roll, the applicable governing  body
    20  or tax department may, in its sole discretion, provide for the refund of
    21  the  taxes  paid, along with any fines or penalties paid, and cancel any
    22  taxes, fines, penalties, interest, or tax liens remaining 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.
                                                                   LBD11253-04-3
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