What's happening
This bill allows the Oceanside Fire District to apply retroactively for real property tax exemption for a specific property.
Why it matters
Sets a precedent for retroactive tax relief. for nonprofit organizations like fire districts, potentially encouraging other groups to request similar accommodations if they miss filing deadlines.
Could impact local government finances. , as granting exemptions and issuing tax refunds or cancellations for prior years may reduce revenue for schools and municipalities that rely on property taxes.
Highlights the importance of administrative discretion. , since the bill gives both the county assessor and the county legislature the power to approve the exemption and determine whether to refund or cancel unpaid taxes, fines, or penalties.
Addresses fairness for community services. by recognizing that the Oceanside Fire District, as a public safety provider, should not be penalized for administrative oversight, reinforcing the value placed on supporting essential local institutions.
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Who cares
Headline styles
Tax Exemption for Fire District
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.262
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.508
- Substituted for A7773A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 62–0
- Ordered to third reading cal.1964
- Committee discharged and committed to rules
- Print number 6110b
Show 4 earlier actions
- Amend and recommit to local government
- Print number 6110a
- Amend and recommit to local government
- Referred to local government
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.
Give Oceanside Fire Tax Exemption
Assembly Floor Calendar · Sponsor Brian F. Curran
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6110--B
2017-2018 Regular Sessions
IN SENATE
May 11, 2017
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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.
LBD11624-09-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act authorizing the Oceanside Fire District to receive retroactive real property tax exempt status
Purpose or general idea of bill
Section 420-a of the real property tax law is amended to authorize the County of Nassau to accept a retroactive application for real property tax exemptions from the Oceanside Fire Department.
Summary of provisions
Section 1 authorizes the Nassau County Assessor to accept an application from the Oceanside Fire Department for retroactive exemptions from real property tax for their station located at 57 Foxhurst Road in Oceanside, Section 38, Block 357, Lot 1-2, Nassau County. The fire department purchased the property in July of 2013 and is seeking the retroactive exemption for the part of the 2014 general tax, all of the 2013-2014 school tax, all of the 2015 general tax and all of the 2014-2015 school tax.
Difference between original and amended version (if applicable)
Section one adds all of the 2015 general tax year for the real property tax exemption for the property.
Justification
The Oceanside Fire Department is a not-for-profit tax-exempt organization that owns property located at 57 Foxhurst Road in Oceanside, New York, Nassau County. Unfortunately, the transfer of the property took place after the tax-exempt status filing deadline, resulting in their being liable for property taxes, despite their exempt not-for-profit status.
Prior legislative history
New Bill.
Fiscal implications for state and local governments
The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.