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.
Ayes (5): Martins, Ball, McDonald, Ritchie, Klein
Ayes W/R (1): Little
Nays (1): Stewart-Cousins
Excused (1): Oppenheimer
Ayes (47): Addabbo, Alesi, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Johnson, Klein, Kruger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Nozzolio, O'Mara, Oppenheimer, Ranzenhofer, Ritchie, Robach, Saland, Sampson, Savino, Seward, Skelos, Smith, Squadron, Valesky, Young, Zeldin
Nays (14): Adams, Avella, Espaillat, Hassell-Thomps, Kennedy, Krueger, Montgomery, Parker, Peralta, Perkins, Rivera, Serrano, Stavisky, Stewart-Cousin
Absent (1): Huntley
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.
STATE OF NEW YORK ________________________________________________________________________ 4167 2011-2012 Regular Sessions IN 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