BILL NUMBER: S8070A
SPONSOR: MATTERA
 
TITLE OF BILL:
An act in relation to authorizing the Centerport Fire District to file
an application for exemption from school taxes and real property taxes
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this bill is to authorize the Centerport Fire Department
to file an application for exemption from school taxes and real property
taxes.
 
SUMMARY OF PROVISIONS:
Section one of this bill states that notwithstanding any other provision
of law to the contrary, the assessor of the town of Huntington, county
of Suffolk, is hereby authorized to accept from the Centerport Fire
District, an application for exemption from school taxes and real prop-
erty taxes pursuant to section 464 of the real property tax law with
respect to the 2022-2023 assessment roll, for the parcels owned by such
organization, with such parcels being located at 9 Park Circle in the
town of Huntington, county of Suffolk, otherwise known as Suffolk county
Tax map, district 0400 section 044.00 block 03.00 lot 020.000. 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 had filed an application for exemption
by the appropriate taxable status date, the assessor, upon approval by
the town of Huntington governing board, may grant exemption from all
taxation and make appropriate corrections to the subject roll. If such
exemption is granted and such organization therefor shall have paid any
tax with respect to the subject roll, the applicable governing body or
tax department may, in its sole discretion, provide for the refund of
taxes paid, along with any fines or penalties paid, and cancel any
taxes, fines, penalties, interest, or tax liens remaining unpaid.
Section two of this bill establishes the effective date.
 
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing the assessor
to accept the late application.
 
PRIOR LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
This act shall take effect immediately. completed on or before such
effective date.