S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1007
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2023
                                ___________
 
 Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend a chapter of the laws of 2022 authorizing  the  Bellmore
   Fire  District to file an application for exemption from real property
   taxes, as proposed in legislative  bills  numbers  S.  6035-A  and  A.
   6950-A, in relation to making technical corrections thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1 of a chapter of the laws of 2022 authorizing  the
 Bellmore  Fire  District  to file an application for exemption from real
 property taxes, as proposed in legislative bills numbers S.  6035-A  and
 A.  6950-A, is amended to read as follows:
   Section 1. Notwithstanding any other provision of law to the contrary,
 the  assessor  of the [town of Hempstead,] county of Nassau[,] is hereby
 authorized to accept from the Bellmore Fire District, an application for
 exemption from real property taxes pursuant to section [464] 410 of  the
 real  property  tax  law  with  respect  to  the 2020-2021 and 2021-2022
 assessment rolls, for a portion of the 2020 general taxes and a  portion
 of the 2020-2021 school taxes, all of the 2021 general taxes, all of the
 2021-2022  school  taxes  and  all  of  the  2022 general taxes, for the
 parcels owned by such organization, with such parcels being  located  at
 2800  Royle Street, in the hamlet of Bellmore, town of Hempstead, county
 of Nassau, otherwise known as  Nassau  county  tax  map  district  0100,
 section 56, block 344, lots 71, 72, 73, 74, 75, 76, 77, 78 and 79.
   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 grant exemption  from  all  taxation  and
 make  appropriate  corrections to the subject roll. If such exemption is
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03988-01-3
              

 A. 1007                             2
 
 granted and such organization therefore shall have  paid  any  tax  with
 respect  to  the  subject  roll,  the  applicable  governing body or tax
 department may, in its sole discretion, provide for the  refund  of  the
 taxes  paid,  along  with  any  fines  or penalties paid, and cancel any
 taxes, fines, penalties, interest, or tax liens remaining unpaid.
   § 2. This act shall take effect on the  same  date  and  in  the  same
 manner  as  a  chapter of the laws of 2022 authorizing the Bellmore Fire
 District to file an application for exemption from real property  taxes,
 as  proposed in legislative bills numbers S. 6035-A and A. 6950-A, takes
 effect.