Allows county of Putnam to retroactively apply for a tax exemption on property in the town of Carmel

BILL NUMBER:A10779

Title of bill

An act to authorize the county of Putnam to retroactive- ly apply for a real property tax exemption for certain property in the town of Carmel, county of Putnam

Purpose or general idea of bill

The county of Putnam is authorized to retroactively apply for a real property tax exemption for a parcel in the town of Carmel to accommodate a new facility for the Putnam County Board of Elections

Summary of specific provisions

Section 1. The assessor of the town of Carmel, county of Putnam, is authorized to accept from the county of Putnam an application for exemption from real property taxes pursuant to section 406 of the real property tax law for the 2010 assessment roll, for the parcel owned by such municipal corporation which is located at 25 Old Route Six, in the town of Carmel, county of Putnam, otherwise known as Putnam county tax map, section 55.7, block 1, lot 2. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such rolls. This new facility will accommodate the Putnam County Board of Elections.

If satisfied that such municipal corporation is entitled to such exemption if it filed the application by the tax status deadline, the assessor, upon approval of the Carmel town board, may make the appropri- ate correction to the subject rolls.

Justification

The County of Putnam was scheduled to close on the purchase of this parcel prior to March 1, 2010; however weather condi- tions prevented the county of Putnam from doing so. Had the county done so, it would have been eligible for the tax exemption. The Putnam Coun- ty Legislature has passed a resolution requesting that the New York State Legislature grant the authorization.

Prior legislative history

This is new legislation.

Fiscal implications

None to the state.

Effective date

This act shall take effect immediately.