BILL NUMBER: S5850C
SPONSOR: RHOADS
 
TITLE OF BILL:
An act authorizing the Seaford Fire District to receive retroactive real
property tax exempt status
 
PURPOSE:
A retroactive real property tax exemption for the Seaford Fire District.
 
SUMMARY OF PROVISIONS:
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 Seaford Fire District an application for exemption from real proper-
ty taxes pursuant to section 464 of the real property tax law with
respect to the 2021-2022 assessment rolls for a portion of the 2021-2022
school taxes and a portion of the 2022 general taxes for the parcel
conveyed to such organization located at 3844 Waverly Ave, town of
Seaford, county of Nassau, otherwise known as Nassau county parcel ID
section 57 block 156 lot 51. 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
 
JUSTIFICATION:
The Seaford Fire District acquired their property prior to receiving
tax-exempt status. This legislation is intended to provide a retroactive
tax exemption, should the application be accepted by the assessor of
Nassau County.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
Immediately