Bill S6513-2013

Authorizes Stanley DeRonde or his heirs to receive a real property tax exemption for special district charges for plot land that contains a family cemetery

Authorizes Stanley DeRonde or his heirs to receive a real property tax exemption for special district charges for plot land that contains a family cemetery.

Details

Actions

  • Jun 17, 2014: returned to senate
  • Jun 17, 2014: passed assembly
  • Jun 17, 2014: ordered to third reading rules cal.354
  • Jun 17, 2014: substituted for a8748
  • Mar 18, 2014: referred to real property taxation
  • Mar 17, 2014: DELIVERED TO ASSEMBLY
  • Mar 17, 2014: PASSED SENATE
  • Mar 6, 2014: ADVANCED TO THIRD READING
  • Mar 5, 2014: 2ND REPORT CAL.
  • Mar 4, 2014: 1ST REPORT CAL.225
  • Jan 31, 2014: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 4, 2014
Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

Memo

BILL NUMBER:S6513

TITLE OF BILL: An act in relation to authorizing Stanley DeRonde or his heirs to receive a real property tax exemption for special district charges for plot land that contains a family cemetery

PURPOSE:

To authorize Stanley DeRonde, or his heirs, to receive a real property tax exemption for special district charges for plot land that contains a family cemetery.

SUMMARY OF PROVISIONS:

Section 1. Authorizes the Assessor of the Town of Ramapo to accept from Stanley DeRonde, or his heirs, an application for exemption from special district taxes for the 2009 assessment roll for a family cemetery plot located at 23 Tioken Road, Spring Valley, county of Rockland.

Section 2. Effective date.

JUSTIFICATION:

Due to a clerical error, tax bills were inadvertently issued for a plot of land containing a family cemetery, which should be exempt, beginning with the 2009 assessment roll. Under current NYS law the town is able to correct the error, but only going back three years. This legislation is necessary to grant the assessor of the Town of Ramapo the authority to correct the error in the 2009 assessment year.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6513 IN SENATE January 31, 2014 ___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to authorizing Stanley DeRonde or his heirs to receive a real property tax exemption for special district charges for plot land that contains a family cemetery 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 Ramapo, county of Rockland, is hereby authorized to accept from Stanley DeRonde or his heirs an application for exemption from special district taxes for the 2009 assessment roll, for the parcel owned by such person or heirs which is located at 23 Tioken Road, Spring Valley, county of Rockland, otherwise known as Rock- land county tax map, section 50.10, block 2, lot 72. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. Such parcel is a family-owned cemetery which was charged special district charges through a clerical error. The assessor, upon approval by the Ramapo town board, may make appro- priate correction to the subject roll. If such exemption is granted and such person or heirs, 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 those taxes, fines, penalties, liens, or interest remaining unpaid. S 2. This act shall take effect immediately.

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