What's happening
This bill allows the Oceanside Fire District to apply retroactively for a property tax exemption for the 2014-2015 tax year.
Why it matters
Provides a rare opportunity for a local fire district to receive a tax exemption retroactively. , which is not typically permitted under New York law and thus sets a potential precedent for similar cases involving public service organizations.
Could result in the refund or cancellation of property taxes, fines, and interest already paid or still owed. by the Oceanside Fire District for the specified years, potentially freeing up funds for emergency services or community needs.
Empowers local government (the Nassau County Legislature) with discretion over whether to approve the exemption and any resulting refunds. , highlighting the importance of local oversight and community-specific decision-making.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Give Oceanside Fire Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by S6110B
- Ordered to third reading rules cal.508
- Rules report cal.508
- Reported
- Reported referred to rules
- Reported referred to ways and means
- Print number 7773a
- Amend and recommit to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Exemption for Fire District
Signed by Governor · Sponsor Todd Kaminsky
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7773--A
2017-2018 Regular Sessions
IN ASSEMBLY
May 15, 2017
Introduced by M. of A. CURRAN -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT authorizing the Oceanside Fire District to receive retroactive real property tax exempt status
The People of the State of New York, represented in Senate and Assembly, 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 Oceanside Fire District an application for exemption from real property taxes pursuant to section 420-a of the real property tax law, with respect to the 2014-2015 assessment roll for the 2014-2015 school taxes and the 2015 general taxes, for the parcel conveyed to such organization located at 57 Foxhurst Road, in the hamlet of Oceanside, town of Hempstead, county of Nassau, otherwise known as Nassau county parcel ID section 38 block 357 lot 1-2. 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11624-08-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.