NY State Senate Bill 2013-S5595

Senate Bill S5595

2013-2014 Legislative Session

Allows the Incorporated Village of Westbury to apply for exemption from real property taxes for certain parcels of land located in the county of Nassau

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to local government
Jun 21, 2013	committed to rules
Jun 10, 2013	advanced to third reading
Jun 05, 2013	2nd report cal.
Jun 04, 2013	1st report cal.1077
May 23, 2013	referred to local government

Votes

- Jun 4, 2013 - Local Government Committee Vote
  S5595
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: Jun 4, 2013
      
      aye (9)
      
      Ball
      
      Boyle
      
      Gipson
      
      Latimer
      
      Marchione
      
      Martins
      
      O'Brien
      
      Ritchie
      
      Valesky

2013-S5595 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Nassau County

2013-S5595 (ACTIVE) - Summary

Allows the Incorporated Village of Westbury to apply for exemption from real property taxes for certain parcels of land located in the county of Nassau.

2013-S5595 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S5595

TITLE OF BILL:  An act in relation to allowing the Incorporated
Village of Westbury to apply for exemption from real property taxes
for certain parcels of land located in the county of Nassau

PURPOSE:  To allow the Village of Westbury, pursuant to § 406 of the
Real Property Tax Law, to file retroactively for 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 village of Westbury an application
for exemption for real property taxes pursuant to Real Property Tax
Law § 406 for certain tax years for real property known as lot 154,
block T, section 10 on the Nassau County Land and Tax Map.

Section two authorizes the assessor of the County of Nassau to accept
from the village of Westbury an application for exemption for real
property taxes pursuant to Real Property Tax Law §406 for certain tax
years for real property known as lots 41-42 of block 220 of section 10
on the Nassau County Land and Tax Map.

Section three authorizes the assessor of the County of Nassau to
accept from the village of Westbury an application for certain tax

years for real property known as lot 175 of block 228 of section 10 on
the Nassau County Land and Tax Mao.

Section four authorizes the assessor of the County of Nassau to accept
from the village of Westbury an application for certain tax years for
real property known as lot 177 of block 228 of section 10 on the
Nassau County Land and Tax Map.

Section five authorizes the assessor of the County of Nassau to accept
from the village of Westbury an application for exemption for real
property taxes pursuant to Real Property Tax Law § 406 for certain tax
years for real property known as lots 769 of block 228 of section 10
on the Nassau County Land and Tax Map.

Section six authorizes the assessor of the County of Nassau to accept
from the village of Westbury an application for exemption for real
property taxes pursuant to Real Property Tax Law § 406 for certain tax
years for real property known as lots 770 of block 228 of section 10
on the Nassau County Land and Tax Map.

Section seven states 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 the date or
acquisition of the Property, and Continuing to and including the end
of each such tax year.

Section eight sets and immediate effective date.


EXISTING LAW: 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.

JUSTIFICATION: The Village of Westbury, acquired title to parcels of
property with intent of creating a municipal street/roadway. This bill
is intended to ameliorate any hardship that will be suffered by the
Village of Westbury if it is required to pay the property taxes due as
described above.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately.

2013-S5595 (ACTIVE) - Bill Text download pdf

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

                                  5595

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 23, 2013
                               ___________

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

AN ACT in relation to allowing the Incorporated Village of  Westbury  to
  apply  for  exemption  from real property taxes for certain parcels of
  land located 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 any law to the
contrary, the assessor of the county of Nassau is hereby  authorized  to
accept  from  the Incorporated Village of Westbury an application for an
exemption from real property taxes pursuant to section 406 of  the  real
property  tax  law  for  the 1996-1997 assessment rolls for the pro-rata
portion of the 1997 general taxes, for the  1997-1998  assessment  rolls
for  the  pro-rata  portion of the 1997-1998 school taxes and a pro-rata
share of the 1998 general taxes, for the 1998-1999 assessment rolls  for
the pro-rata portion of the 1998-1999 school taxes and pro-rata share of
the  1999 general taxes, for the 1999-2000 assessment rolls for the pro-
rata portion of the 1999-2000 school taxes and  pro-rata  share  of  the
2000  general taxes, for the 2000-2001 assessment rolls for the pro-rata
portion of the 2000-2001 school taxes and pro-rata  share  of  the  2001
general  taxes,  for  the  2001-2002  assessment  rolls for the pro-rata
portion of the 2001-2002 school taxes and the pro-rata share of the 2002
general taxes, for the  2002-2003  assessment  rolls  for  the  pro-rata
portion  of  the  2002-2003  school taxes and pro-rata share of the 2003
general taxes, for the  2003-2004  assessment  rolls  for  the  pro-rata
portion of the 2003-2004 school taxes and the pro-rata share of the 2004
general  taxes,  for  the  2004-2005  assessment  rolls for the pro-rata
portion of the 2004-2005 school taxes and pro-rata  share  of  the  2005
general  taxes,  for  the  2005-2006  assessment  rolls for the pro-rata
portion of the 2005-2006 school taxes and pro-rata  share  of  the  2006
general  taxes,  for  the  2006-2007  assessment  rolls for the pro-rata

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11216-02-3

S. 5595                             2

portion of the 2006-2007 school taxes and pro-rata  share  of  the  2007
general  taxes,  for  the  2007-2008  assessment  rolls for the pro-rata
portion of the 2007-2008 school taxes and pro-rata  share  of  the  2008
general  taxes,  for  the  2008-2009  assessment  rolls for the pro-rata
portion of the 2008-2009 school taxes and pro-rata  share  of  the  2009
general  taxes,  for  the  2009-2010  assessment  rolls for the pro-rata
portion of the 2009-2010 school taxes and the pro-rata share of the 2010
general taxes, for the  2010-2011  assessment  rolls  for  the  pro-rata
portion  of  the  2010-2011  school taxes and pro-rata share of the 2011
general taxes, for the  2011-2012  assessment  rolls  for  the  pro-rata
portion of the 2011-2012 school taxes, for the parcel located at lot 154
of block T of section 10 on the Nassau County Land and Tax Map.
  S  2.  Notwithstanding any other provision of any law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Incorporated Village of Westbury an  application  for  an  exemption
from  real  property  taxes pursuant to section 406 of the real property
tax law for the 2004-2005 assessment rolls for the pro-rata share of the
2005 general taxes, for the 2005-2006 assessment rolls for the  pro-rata
portion  of  the 2005-2006 school taxes and a pro-rata share of the 2006
general taxes, and for the 2006-2007 assessment rolls for  the  pro-rata
portion  of  the 2006-2007 school taxes and a pro-rata share of the 2007
general taxes for the parcels located at lots  41-42  of  block  220  of
section 10 on the Nassau County Land and Tax Map.
  S  3.  Notwithstanding any other provision of any law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Incorporated Village of Westbury an  application  for  an  exemption
from  real  property  taxes pursuant to section 406 of the real property
tax law for the 2005-2006 assessment rolls for the pro-rata share of the
2006 general taxes, for the 2006-2007 assessment rolls for the  pro-rata
portion of the 2006-2007 school taxes, for the parcel located at lot 175
of block 228 of section 10 on the Nassau County Land and Tax Map.
  S  4.  Notwithstanding any other provision of any law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Incorporated Village of Westbury an  application  for  an  exemption
from  real  property  taxes pursuant to section 406 of the real property
tax law for the 2005-2006 assessment rolls for the pro-rata share of the
2006 general taxes, for the 2006-2007 assessment rolls for the  pro-rata
portion of the 2006-2007 school taxes, for the parcel located at lot 177
of block 228 of section 10 on the Nassau County Land and Tax Map.
  S  5.  Notwithstanding any other provision of any law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Incorporated Village of Westbury an  application  for  an  exemption
from  real  property  taxes pursuant to section 406 of the real property
tax law for the 2004-2005 assessment rolls for the pro-rata share of the
2005 general taxes, for the 2005-2006 assessment rolls for the  pro-rata
portion of the 2005-2006 school taxes, for the parcel located at lot 769
of block 228 of section 10 on the Nassau County Land and Tax Map.
  S  6.  Notwithstanding any other provision of any law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Incorporated Village of Westbury an  application  for  an  exemption
from  real  property  taxes pursuant to section 406 of the real property
tax law for the 2004-2005 assessment rolls for the pro-rata share of the
2005 general taxes, for the 2005-2006 assessment rolls for the  pro-rata
portion  of  the 2005-2006 school taxes and a pro-rata share of the 2006
general taxes for the parcel located at lot 770 of block 228 of  section
10 on the Nassau County Land and Tax Map.

S. 5595                             3

  S  7.  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  the  Incorporated Village of Westbury would
otherwise be entitled to such exemption if it had acquired such property
prior  to  the appropriate taxable status dates and filed an application
for exemption by the appropriate taxable status date, the assessor, upon
approval by the Nassau county  legislature,  may  grant  exemption  from
taxation  beginning  with the date of acquisition of the property by the
Incorporated Village of Westbury  and  make  appropriate  correction  of
these  subject  rolls.  If such exemption is granted and if the Incorpo-
rated Village of Westbury shall have paid any tax with respect  to  such
subject  rolls,  the  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 8. This act shall take effect immediately.

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