Relates to property tax exemptions for certain parcels in the village of Roslyn.
TITLE OF BILL: An act to amend chapter 405 of the laws of 2013, authorizing the village of Roslyn to accept an application for an exemption of property taxes for certain parcels in such village, in relation to making certain technical amendments
To allow the Village of Roslyn, 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 1: makes technical amendments
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.
The Village of Roslyn, 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 Roslyn if it is required to pay the property taxes due as described above.
This is a new bill.
None to the State.
This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6744 IN SENATE March 5, 2014 ___________Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend chapter 405 of the laws of 2013, authorizing the village of Roslyn to accept an application for an exemption of property taxes for certain parcels in such village, in relation to making certain technical amendments THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 1 of chapter 405 of the laws of 2013, authorizing the village of Roslyn to accept an application for an exemption of prop- erty taxes for certain in parcels in such village, is amended to read 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 Roslyn an application for an exemption from real property taxes pursuant to section 406 of the real property tax law for the
[2012-2013]2011-2012 assessment rolls from the pro-rata portion of the [2012-2013]2011-2012 school taxes and a pro- rata share of the 2012 general taxes, AND FOR THE ENTIRE 2012-2013 ASSESSMENT ROLLS for the parcels located at [lots 1199-]LOT 1200 of block 106 of section 7 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 rolls. If satisfied that Incorporated Village of Roslyn 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 Incorporated Village of Roslyn and make appropriate correction of these subject rolls. If such exemption is granted and if the Incorporated Village of Roslyn 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 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14262-01-4