What's happening
This bill allows the Town of Hempstead to grant a retroactive property tax exemption to the Roosevelt Fire District for the 2018-2019 tax year.
Why it matters
Supports local fire services. By granting this exemption, the Roosevelt Fire District could redirect funds that would have gone to property taxes toward fire protection, equipment, and community safety.
Addresses an administrative oversight. The bill provides a remedy for a missed deadline, allowing the fire district to be treated as if it had applied for the exemption on time, which may set a precedent for handling similar cases.
Potential financial impact on the town. The Town of Hempstead may need to issue a refund for taxes, fines, or penalties already paid by the fire district, which could affect the town’s revenue for that year.
Highlights the importance of municipal property tax exemptions. The legislation underscores how property tax policy can directly affect public service organizations and their ability to serve the community.
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Who cares
Headline styles
Tax Break for Fire District
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 8
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 60–2
- Ordered to third reading cal.692
- Reported and committed to rules
- Referred to local government
- Referred to rules
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6611
2019-2020 Regular Sessions
IN SENATE
June 19, 2019
Introduced by Sen. BROOKS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT relating to authorizing the Town of Hempstead to be able to grant the Roosevelt Fire District of Roosevelt a property tax exemption
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 Town of Hempstead, County of Nassau, is hereby authorized to accept from the Roosevelt Fire Department, a municipal corporation, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law with respect to the 2018-2019 assessment roll for a portion of the 2018 general taxes, for the parcel owned by such municipal corporation which is located at 59 Park Avenue, Roosevelt, Town of Hempstead, County of Nassau, otherwise known as Roosevelt school district 008, section 55, block 484, lot 0014. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such assessment rolls.
If satisfied that such corporation would otherwise be entitled to such exemption if such municipal corporation has filed an application for exemption by the appropriate taxable status date, the assessor, upon approval of the Town of Hempstead board, may grant exemption from taxation on such assessment rolls and make the appropriate corrections of the subject rolls. If exemptions are granted and such corporation, therefore, shall have paid any tax with respect to the subject rolls, the applicable governing body or tax departments, in their sole discretion, shall provide for the refund of the taxes paid, along with any fines or penalties paid, and cancel taxes 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.
LBD13448-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act relating to authorizing the Town of Hempstead to be able to grant the Roosevelt Fire District of Roosevelt a property tax exemption
Purpose
To provide a real property tax exemption on property owned by the Roose- velt Fire District.
Summary of provisions
Section 1. authorizes the assessor of the town of Hempstead to accept a real property tax exemption for the property located at 59 Park Avenue in the town of Roosevelt and adjust the tax rolls accordingly.
Section 2. is the enacting clause.
Justification
The Roosevelt Fire District purchased a property at 59 Park Avenue May of 2017. The property was a residential property which was demolished to make more room for a New Fire House. The property is still on the tax rolls and should be converted to exempt status. The Fire District has paid all outstanding School and General Taxes and should be granted a retroactive exemption from local tax authorities.
Fiscal implications
None to the state
Local fiscal implications
Minor loss of tax revenue to tax districts in Nassau County.
Effective date
This act shall take effect immediately after becoming law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.