Authorizes the Selden fire district in the town of Brookhaven to file an application for a real property tax exemption and refund of any such taxes paid at the time of acquisition.

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S4167-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 16, 2011: referred to real property taxation
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• May 17, 2011: ADVANCED TO THIRD READING
• May 16, 2011: 2ND REPORT CAL.
• May 11, 2011: 1ST REPORT CAL.633
• Mar 22, 2011: REFERRED TO LOCAL GOVERNMENT

S4167-2011 Meetings

Local Government: May 11, 2011

S4167-2011 Calendars

Floor Calendar: May 16, 2011 , Floor Calendar: May 17, 2011 , Floor Calendar: May 18, 2011 , Floor Calendar: May 23, 2011 , Floor Calendar: May 24, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011 , Floor Calendar: Jun 13, 2011 , Floor Calendar: Jun 14, 2011 , Floor Calendar: Jun 15, 2011 , Floor Calendar: Jun 16, 2011

S4167-2011 Votes

S4167-2011 Memo

BILL NUMBER:S4167

TITLE OF BILL:
An act
authorizing the Selden fire district in the town of Brookhaven
to file an
application for a real property tax exemption and refund of any such
taxes paid at the time of acquisition

PURPOSE:
This bill authorizes the Selden Fire District to apply for a
retroactive real property tax exemption for the 2005/2006 tax year
and authorizes a refund for any real estate taxes paid on the property
after it was acquired by the Selden Fire District.

SUMMARY OF PROVISIONS:
Section 1 authorizes the Assessor of the Town of Brookhaven to accept
from the Selden Fire District an application for exemption from real
property taxes pursuant to Real Property Tax.
Law Section 410 for a parcel of real property acquired by the fire
district for fire district purposes.

JUSTIFICATION:
This legislation would permit the Selden Fire District to seek
retroactive exempt status for the portions of those tax years for
which the taxable status application date had passed due to the date
of acquisition of the property. It also would permit the Selden Fire
District to receive a refund of the real estate taxes it paid after
acquisition of the property. Granting this relief will be consistent
with New York State policy which grants exemptions pursuant to Real
Property Tax Law Section 410.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
To be determined.

LOCAL FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This bill shall take effect immediately.

S4167-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    4167

                         2011-2012 Regular Sessions

                              I N  SENATE

                               March 22, 2011
                                 ___________

  Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government

  AN ACT authorizing the Selden fire district in the town of Brookhaven to
    file an application for a real property tax exemption  and  refund  of
    any such taxes paid at the time of acquisition

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Notwithstanding any other provision of law to the contrary,
  the assessor of the town of Brookhaven is hereby  authorized  to  accept
  from  the  Selden  Fire  District an application for exemption from real
  property taxes pursuant to section 410 of the real property tax law  for
  the  2005  and 2006 assessment rolls, for the parcel owned by the Selden
  Fire District located in Selden, town of Brookhaven, at 23  South  Ever-
  green  Drive,  more  specifically  described  as  Suffolk County tax map
  number 0200-473-06.00-032.000.  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 fire district: (i)
  acquired title to the property for which it seeks  exemption  subsequent
  to  the  taxable  status date established for such roll and prior to the
  taxable status date for the next ensuing assessment roll and (ii)  would
  otherwise  be entitled to such exemption if such fire district had filed
  an application for exemption by the appropriate taxable status date, the
  assessor of the town of Brookhaven, upon approval by the Brookhaven town
  board, may grant exemption from all taxation beginning with the date  of
  acquisition  of  the property by such fire district and make appropriate
  correction of the subject roll. If such exemption is  granted  and  such
  fire  district  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 those taxes paid and
  cancel taxes, fines, penalties, or interest remaining unpaid.
    S 2. This act shall take effect immediately.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD06979-01-1