BILL NUMBER: S5673
SPONSOR: MATTERA
 
TITLE OF BILL:
An act to amend chapter 250 of the laws of 2022 relating to authorizing
the assessor of the town of Smithtown, county of Suffolk, to accept from
the New Horizons Counseling Center, Inc., an application for exemption
from real property taxes, in relation to making a technical correction
thereto regarding the property subject to such real property tax
exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
To provide a real property tax exemption for 2019 and 2020 assessment
rolls for the New Horizons Counseling Center, Inc.
 
SUMMARY OF PROVISIONS:
To provide a retroactive real property tax exemption for 2019 and 2020
assessment rolls for the New Horizons Counseling Center, Inc.
 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
 
JUSTIFICATION:
The New Horizons Counseling Center, Inc. is located in the town of
Smithtown, New York. On September 4, 2020, New Horizons Counseling
Center purchased this property following the March 1st taxable status
date.
Due to an oversight in the original bill, A.8254, Chapter 250 of 2022,
the second lot was mistakenly omitted from the draft. This bill seeks to
correct that error to provide New Horizons Counseling Center, Inc. the
exemption provided in Chapter 250 of 2022 for the second lot purchased
on the same date.
This legislation will allow the organization to file their exemption
application with the assessor for a portion of the 2019-2020 assessment
roll and the 2020-2021 assessment roll.
 
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to A.8254/S.7395, Chapter 250 of the
laws of 2022.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.