S T A T E O F N E W Y O R K
________________________________________________________________________
9125
I N S E N A T E
June 29, 2018
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT in relation to permitting Patchogue Fire District to file an
application for a retroactive real property tax exemption
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 Patchogue Fire District, a not-for-profit organization, an applica-
tion for exemption from real property taxes pursuant to section 420-a of
the real property tax law for the 2015-2016 assessment roll, for parcels
owned by such organization located in the town of Brookhaven located at
29 Jennings Avenue also known as district 0204, section 009.00, block
02.00, lot 012.000 and 25 Park Street also known as district 0204,
section 017.00, block 4.00, lot 024.000 and a vacant lot on Park Street
also known as district 0204, section 017.00, block 4.00, lot 025.000.
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 such not-for-profit corporation would otherwise
be entitled to such exemption if the organization had filed an applica-
tion for such exemption by the appropriate taxable status date, the
assessor of the town of Brookhaven upon approval by the town of Brookha-
ven town board may grant exemption from taxation with respect to the
subject rolls and make appropriate correction to the subject rolls. If
the exemption is granted and such not-for-profit corporation shall have
paid any tax with regard to the subject rolls, the town of Brookhaven
town board may, in its sole discretion, provide for the refund of those
taxes paid and cancel taxes, fines, penalties, liens or interest remain-
ing unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15045-01-8