Permits assessor of Nassau county to accept applications for exemptions from property taxes for property owned by the Westbury Water district.
Ayes (62): Adams, Addabbo, Avella, Ball, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (1): Bonacic
TITLE OF BILL: An act relating to the Westbury water district in the county of Nassau
To allow the Westbury Water District, a municipal corporation, to file retroactively for a tax exemption for property which would have received such exemption if a timely application had been filed before the applicable Nassau county taxable status dates.
SUMMARY OF PROVISIONS:
Section one authorizes the assessor of the County of Nassau to accept from the Westbury Water District an application for exemption for real property taxes pursuant to Real Property Tax Law Section 410 for the 2010-2011 assessment roll with respect to the pro-rata share of the 2010-2011 school taxes and the pro-rata share of the 2011 general taxes; and for the 2011-2012 assessment roll with respect to the 2011-2012 school taxes and the 2012 general taxes, for the parcel located in the Town of North Hempstead and known as section 10, Block 22, Lots 657, 658, and 659 on the Nassau County Land and Tax Map. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll, and any exemptions shall be granted for the period of each respective tax year commencing on and after July 21, 2011, the date of acquisition of the property, and continuing to and including the end of each such tax year.
Section 2 sets an immediate effective date.
Existing law authorizes tax exemptions to be granted after the taxable status date has passed if a bill chaptered authorizing an assessor to accept a late application.
This legislation would permit the Westbury Water District to seek retroactive exempt status for the portions of those tax years for which assessments already were fixed.
This is a new bill.
None to the state.
This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 4867 2013-2014 Regular Sessions IN SENATE April 29, 2013 ___________Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT relating to the Westbury water district in the county of Nassau 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 county of Nassau is hereby authorized to accept from the Westbury water district applications for exemptions from real prop- erty taxes pursuant to section 410 of the real property tax law for the 2010-2011 and 2011-2012 assessment rolls with respect to part of the 2010-2011 school tax and part of the 2011 general tax, and with respect to all of the 2011-2012 school tax and all of the 2012 general tax for the parcels owned by such water district corporation which are located at 350 Madison Street, Westbury, New York in the county of Nassau, otherwise known as Nassau county tax map section 10, block 220, lots 657, 658 and 659. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that such water district would otherwise be entitled to such exemptions if such water district had acquired the subject proper- ties by the appropriate taxable status date, the assessor, upon approval by the Nassau county legislature, may make appropriate correction to the subject rolls. If such exemptions are granted and such water district, therefore, shall have paid any taxes with respect to the subject rolls, the applicable governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel those taxes, fines, penalties, liens, 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. LBD10599-01-3