S T A T E O F N E W Y O R K
________________________________________________________________________
6796
2017-2018 Regular Sessions
I N A S S E M B L Y
March 17, 2017
___________
Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation
AN ACT authorizing the Village of Old Brookville to retroactively apply
for a real property tax exemption for certain property
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 Village of Old Brookville an application for exemption from real
property taxes pursuant to section 406 of the real property tax law for
the 2013 general assessment rolls and the 2012-2013 school tax year
assessment rolls, for the parcel conveyed to such organization, with
such parcel being located in the Village of Old Brookville in the Town
of Oyster Bay known as Nassau county parcel ID section 20 block L lot
717. 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 organization would otherwise be entitled to
such exemption if such organization had filed an application for
exemption 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 exemption is granted and such
organization, therefore, shall have paid any tax 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06967-03-7