Authorizes Eastport fire district to file an application for a real property tax exemption for the 2013-2014 assessment roll.
Ayes (63): Adams, Addabbo, Avella, Ball, Bonacic, 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
TITLE OF BILL: An act to authorize Eastport fire district to file an application for a real property tax exemption
PURPOSE: To grant the town assessor for the town of Brookhaven the authority to exempt the Eastport Fire District from liability for payment of real property taxes due on the 2013-2014 assessment roll.
SUMMARY OF PROVISIONS:
Section 1. Authorizes and directs the assessor of the town of Brookhaven to accept an application from the Eastport Fire District for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the assessment roll as completed in 2013-2014 for their property located in Eastport. Upon satisfaction that the Eastport Fire District would have otherwise been entitled to said exemption, the assessor may grant this exemption from all taxation beginning with respect to this roll. If exemption is granted, the Eastport Fire District may be refunded any taxes paid and any taxes, fines, penalties, liens or interest unpaid may be cancelled through the sole direction of the Town Board.
Section 2. Sets forth the effective date.
JUSTIFICATION: The Eastport Fire District purchased their property after the taxable status date for the 2013-2014 assessment roll. This bill would authorize the assessor of the town of Brookhaven to accept application from the Eastport Fire District for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the 2013-2014 assessment rolls
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None to the State.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ S. 5766 A. 7977 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y June 13, 2013 ___________IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to authorize Eastport fire district to file an application for a real property tax exemption 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 Eastport fire district an application for exemption from real prop- erty taxes pursuant to section 410 of the real property tax law for the 2013-2014 assessment roll, for the parcels conveyed to such organiza- tion, with such parcels being located in the town of Brookhaven at 22/123 Union Avenue, Eastport, New York 11941, otherwise known as: Suffolk county tax map 0200-686.00-02.00-008.000 and 0200-686.00-02.00-009.000. 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 organization would otherwise be entitled to such exemption if such organization has filed an application for exemption by the appropriate taxable status date, the assessor of the town of Brookhaven, upon approval by the town board of such town, may grant exemption from all taxation beginning on the date of the convey- ance of such parcel to such organization on the effective date of this act and cancel taxes, fines, penalties and interest remaining unpaid, and repay any taxes, fines, penalties and interest paid by such organ- ization, and make appropriate correction of the subject roll. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11460-01-3