S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8538
 
                           I N  A S S E M B L Y
 
                              January 8, 2024
                                ___________
 
 Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT  to  amend a chapter of the laws of 2023 relating to authorizing
   the county of Nassau assessor to accept  an  application  for  a  real
   property  tax  exemption from the Maritime Administration, a component
   of the United States Department  of  Transportation,  in  relation  to
   making technical amendments thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1 of a chapter of the  laws  of  2023  relating  to
 authorizing the county of Nassau assessor to accept an application for a
 real  property  tax exemption from the Maritime Administration, a compo-
 nent of the United States Department of Transportation, as  proposed  in
 legislative bills numbers S. 6309-A and A. 6557-A, is amended to read 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] GRANT the Maritime  Administration,  a  component  of  the  United
 States  Department  of  Transportation, WITHOUT an application [for], AN
 exemption from real property taxes pursuant to section 400 of  the  real
 property  tax law with respect to the 2020-2021 and 2021-2022 assessment
 rolls, for all of the 2020-2021 school taxes and a portion of  the  2021
 general  taxes and all of the 2021-2022 school taxes and all of the 2022
 general taxes for the parcel conveyed to such  organization  located  at
 307  Steamboat  Road,  Great  Neck, county of Nassau, otherwise known as
 Nassau county parcel ID section 1 block 200 lot 1, PROVIDED THE ASSESSOR
 DETERMINES THAT SUCH PARCEL  IS  IMMUNE  FROM  TAXATION,  AND  THEREFORE
 EXEMPT  FROM  REAL  PROPERTY  TAXES  PURSUANT TO SECTION 400 OF THE REAL
 PROPERTY TAX LAW, WITH RESPECT TO  SUCH    ASSESSMENT  ROLLS,  FOR  SUCH
 TAXES.    [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] IS entitled
 to such exemption [if such organization had  filed  an  application  for

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10738-04-4
 A. 8538                             2

 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 on the same date and in the same
 manner as a chapter of the laws of  2023  relating  to  authorizing  the
 county  of  Nassau assessor to accept an application for a real property
 tax exemption from the  Maritime  Administration,  a  component  of  the
 United  States  Department of Transportation, as proposed in legislative
 bills numbers S. 6309-A and A. 6557-A, takes effect.