S T A T E   O F   N E W   Y O R K
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                                  6648

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 12, 2013
                               ___________

Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
  Committee on Real Property Taxation

AN ACT authorizing the assessor of the town of Haverstraw to  accept  an
  application  for exemption from real property taxes from Head Start of
  Rockland, Inc. for a certain parcel of land located  in  the  town  of
  Haverstraw, county of Rockland

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Haverstraw, county  of  Rockland  is  hereby
authorized  to  accept  from Head Start of Rockland, Inc. an application
for exemption from real property taxes pursuant to section 420-a of  the
real  property  tax  law for the assessment roll for the 2012 assessment
year, for the parcel located at 117 Route 9W North, otherwise  known  as
section  26.52, block 1, lot 45.1. 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 Head Start of Rockland, Inc. (i) acquired  title  to
the  property  for  which  it  seeks exemption subsequent to the taxable
status dates established for such roll and prior to the  taxable  status
date  for  the next ensuing assessment roll, and (ii) would otherwise be
entitled to such exemption if it had filed an application for  exemption
by  the  appropriate taxable status date, the assessor, upon approval by
the town board, may make appropriate corrections to the subject roll. If
such exemption is granted and such organization, therefore,  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  those  taxes  paid and cancel those taxes, fines, penalties,
liens, or interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10158-02-3