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.
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
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