NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6191A
SPONSOR: Brown K TITLE OF BILL:
An act in relation to authorizing the Halesite Fire District to file an
application for exemption from real property taxes
PURPOSE:
Authorizes the Halesite Fire District to file an application for
exemption from real property taxes.
SUMMARY OF PROVISIONS:
Section 1: Notwithstanding any other provision of law to the contrary,
the assessor of the town of Huntington, county of Suffolk, is hereby
authorized to accept from the Halesite Fire District, an application for
exemption from real property taxes pursuant to section 464 of the real
property tax law with respect to the 2022-2023 and 2023-2024 assessment
rolls, for the parcels owned by such organization, with such parcels
being located at 10 New York avenue, in the town of Huntington, county 8
of Suffolk, otherwise known as Suffolk county tax map district 0400,
section 031.00, block 02.00, lot 019.0.00.
Section 2: Identifies effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
This amendment adds the 2023-2024 assessment roll to the exemption.
JUSTIFICATION:
The Halesite Fire District wishes to be able to apply to the town of
Huntington, Suffolk County for exemption from real property taxes pursu-
ant to section 464 of the real property tax law with respect to the
2022-2023 and 2023-2024 assessment rolls. This bill will allow for such
an application to be made and reviewed by the Huntington Town Board for
approval.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6191--A
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. K. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT in relation to authorizing the Halesite Fire District to file an
application for exemption from real property taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding any other provision of law to the contrary,
2 the assessor of the town of Huntington, county of Suffolk, is hereby
3 authorized to accept from the Halesite Fire District, an application for
4 exemption from real property taxes pursuant to section 464 of the real
5 property tax law with respect to the 2022-2023 assessment roll, for the
6 parcels owned by such organization, with such parcels being located at
7 10 New York avenue, in the town of Huntington, county of Suffolk, other-
8 wise known as Suffolk county tax map district 0400, section 031.00,
9 block 02.00, lot 019.000.
10 If accepted, the application shall be reviewed as if it had been
11 received on or before the taxable status date established for such roll.
12 If satisfied that such organization would otherwise be entitled to such
13 exemption if such organization had filed an application for exemption by
14 the appropriate taxable status date, the assessor, upon approval by the
15 town of Huntington board, may grant exemption from all taxation and make
16 appropriate corrections to the subject roll. If such exemption is grant-
17 ed and such organization therefore shall have paid any tax with respect
18 to the subject roll, the applicable governing body or tax department
19 may, in its sole discretion, provide for the refund of the taxes paid,
20 along with any fines or penalties paid, and cancel any taxes, fines,
21 penalties, interest, or tax liens remaining unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10207-02-4
