S T A T E O F N E W Y O R K
________________________________________________________________________
4859
2019-2020 Regular Sessions
I N A S S E M B L Y
February 5, 2019
___________
Introduced by M. of A. M. L. MILLER -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the Sunrise Day Camps Association, Inc. to receive
retroactive real property tax exempt status
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 Sunrise Day Camps Association, Inc. an application for exemption
from real property taxes pursuant to section 420-a of the real property
tax law with respect to the 2017-2018 assessment roll for a portion of
the 2017-2018 school taxes and a portion of the 2018 general taxes for
the parcel conveyed to such organization located at 11 Neil Court, in
the hamlet of Oceanside, town of Hempstead, county of Nassau, otherwise
known as Nassau county parcel ID section 60 block 90 lots 8, 9 and 10.
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.
LBD03455-01-9