Assembly Bill A9695

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

    S. 6822                                                  A. 9695

                      S E N A T E - A S S E M B L Y

                             March 26, 2012
                               ___________

IN  SENATE -- Introduced by Sen. ZELDIN -- 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. RAMOS -- read once and referred to
  the Committee on Real Property Taxation

AN ACT to authorize Hands Across Long Island to retroactively apply  for
  a  real  property  tax  exemption  for certain property in the town of
  Central Islip, county of Suffolk

  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 Islip, county of Suffolk, is hereby author-
ized to accept from Hands Across Long Island an application  or  renewal
application  for  exemption from real property taxes pursuant to section
420-a of the real property tax law for the 2007 and 2008 town  of  Islip
tax  year  assessment  roll,  for  the  parcel  located at 68 Brightside
Avenue, Central Islip, New York, 11722, also known as Lot 62 of Block  3
of  section 119 of District 500. If accepted, the application or renewal
application shall be reviewed as if it had been received  on  or  before
the  taxable  status date established for such rolls, and may be granted
for such tax year or applicable portion thereof.
  If satisfied that Hands Across Long Island (i) acquired title  to  the
property  for  which it seeks exemption subsequent to the taxable status
dates established for such rolls and prior to the taxable  status  dates
for  the next ensuing assessment rolls and (ii) would otherwise be enti-
tled to such exemption if it had filed an application for  exemption  by
the  appropriate  taxable status date, the assessor of the town of Islip
upon approval by the Islip Town Board, may grant exemption from taxation
with respect to the subject rolls for the period of time  commencing  on
the date on which Hands Across Long Island acquired title to the proper-
ty,  and  may make appropriate corrections to the subject rolls. If such
exemption is granted and if Hands Across Long Island,  shall  have  paid
any tax with respect to the subject rolls, the applicable governing body

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

                                                           LBD14930-01-2

S. 6822                             2                            A. 9695

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.