senate Bill S4167

Authorizes the Selden fire district in the town of Brookhaven to file an application for a real property tax exemption

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 22 / Mar / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • 1ST REPORT CAL.633
  • 16 / May / 2011
    • 2ND REPORT CAL.
  • 17 / May / 2011
    • ADVANCED TO THIRD READING
  • 16 / Jun / 2011
    • PASSED SENATE
  • 16 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT

Summary

Authorizes the Selden fire district in the town of Brookhaven to file an application for a real property tax exemption and refund of any such taxes paid at the time of acquisition.

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Bill Details

See Assembly Version of this Bill:
A7952
Versions:
S4167
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Suffolk County

Sponsor Memo

BILL NUMBER:S4167

TITLE OF BILL:
An act
authorizing the Selden fire district in the town of Brookhaven
to file an
application for a real property tax exemption and refund of any such
taxes paid at the time of acquisition

PURPOSE:
This bill authorizes the Selden Fire District to apply for a
retroactive real property tax exemption for the 2005/2006 tax year
and authorizes a refund for any real estate taxes paid on the property
after it was acquired by the Selden Fire District.

SUMMARY OF PROVISIONS:
Section 1 authorizes the Assessor of the Town of Brookhaven to accept
from the Selden Fire District an application for exemption from real
property taxes pursuant to Real Property Tax.
Law Section 410 for a parcel of real property acquired by the fire
district for fire district purposes.

JUSTIFICATION:
This legislation would permit the Selden Fire District to seek
retroactive exempt status for the portions of those tax years for
which the taxable status application date had passed due to the date
of acquisition of the property. It also would permit the Selden Fire
District to receive a refund of the real estate taxes it paid after
acquisition of the property. Granting this relief will be consistent
with New York State policy which grants exemptions pursuant to Real
Property Tax Law Section 410.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
To be determined.

LOCAL FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This bill shall take effect immediately.

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

                                  4167

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 22, 2011
                               ___________

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

AN ACT authorizing the Selden fire district in the town of Brookhaven to
  file an application for a real property tax exemption  and  refund  of
  any such taxes paid at the time of acquisition

  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  the  Selden  Fire  District an application for exemption from real
property taxes pursuant to section 410 of the real property tax law  for
the  2005  and 2006 assessment rolls, for the parcel owned by the Selden
Fire District located in Selden, town of Brookhaven, at 23  South  Ever-
green  Drive,  more  specifically  described  as  Suffolk County tax map
number 0200-473-06.00-032.000.  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 fire district: (i)
acquired title to the property for which it seeks  exemption  subsequent
to  the  taxable  status date established for such roll and prior to the
taxable status date for the next ensuing assessment roll and (ii)  would
otherwise  be entitled to such exemption if such fire district had filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Brookhaven, upon approval by the Brookhaven town
board, may grant exemption from all taxation beginning with the date  of
acquisition  of  the property by such fire district and make appropriate
correction of the subject roll. If such exemption is  granted  and  such
fire  district  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 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.
                                                           LBD06979-01-1

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