senate Bill S4867

Signed By Governor
2013-2014 Legislative Session

Relates to exemptions from property taxes for property owned by the Westbury Water district

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Archive: Last Bill Status - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Oct 21, 2013 signed chap.403
Oct 09, 2013 delivered to governor
Jun 19, 2013 returned to senate
passed assembly
ordered to third reading rules cal.446
substituted for a7111
Jun 17, 2013 referred to ways and means
delivered to assembly
passed senate
May 20, 2013 advanced to third reading
May 08, 2013 2nd report cal.
May 07, 2013 1st report cal.594
Apr 29, 2013 referred to local government

Votes

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S4867 - Bill Details

See Assembly Version of this Bill:
A7111
Law Section:
Real Property

S4867 - Bill Texts

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Permits assessor of Nassau county to accept applications for exemptions from property taxes for property owned by the Westbury Water district.

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BILL NUMBER:S4867

TITLE OF BILL: An act relating to the Westbury water district in the
county of Nassau

PURPOSE:

To allow the Westbury Water District, a municipal corporation, to file
retroactively for a 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 one authorizes the assessor of the County of Nassau to accept
from the Westbury Water District an application for exemption for real
property taxes pursuant to Real Property Tax Law Section 410 for the
2010-2011 assessment roll with respect to the pro-rata share of the
2010-2011 school taxes and the pro-rata share of the 2011 general
taxes; and for the 2011-2012 assessment roll with respect to the
2011-2012 school taxes and the 2012 general taxes, for the parcel
located in the Town of North Hempstead and known as section 10, Block
22, Lots 657, 658, and 659 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 roll, and
any exemptions shall be granted for the period of each respective tax
year commencing on and after July 21, 2011, the date of acquisition of
the property, and continuing to and including the end of each such tax
year.

Section 2 sets an immediate effective date.

EXISTING LAW:

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.

JUSTIFICATION:

This legislation would permit the Westbury Water District to seek
retroactive exempt status for the portions of those tax years for
which assessments already were fixed.

LEGISLATIVE HISTORY:

This is a new bill.

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

This act shall take effect immediately.


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

                                  4867

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 29, 2013
                               ___________

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

AN ACT relating to the Westbury water district in the county of Nassau

  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 county of Nassau is hereby authorized to accept from
the  Westbury water district applications for exemptions from real prop-
erty taxes pursuant to section 410 of the real property tax law for  the
2010-2011  and  2011-2012  assessment  rolls with respect to part of the
2010-2011 school tax and part of the 2011 general tax, and with  respect
to  all  of the 2011-2012 school tax and all of the 2012 general tax for
the parcels owned by such water district corporation which  are  located
at  350  Madison  Street,  Westbury,  New  York in the county of Nassau,
otherwise known as Nassau county tax map section  10,  block  220,  lots
657,  658 and 659. If accepted, the applications shall be reviewed as if
they had been received on or before the taxable status date  established
for such rolls.
  If  satisfied  that such water district would otherwise be entitled to
such exemptions if such water district had acquired the subject  proper-
ties by the appropriate taxable status date, the assessor, upon approval
by the Nassau county legislature, may make appropriate correction to the
subject  rolls.  If such exemptions are granted and such water district,
therefore, shall have paid any taxes with respect to the subject  rolls,
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.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10599-01-3

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