S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8095
 
                             I N  S E N A T E
 
                              January 5, 2024
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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
 S. 8095                             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.