S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7586--A
 
                             I N  S E N A T E
 
                             January 28, 2020
                                ___________
 
 Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT in relation to permitting Uniondale Land Trust to file an  appli-
   cation for certain real property tax exemptions

   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 county of Nassau, is  hereby  authorized  to  accept
 from  Uniondale Land Trust, an application for exemption from real prop-
 erty taxes pursuant to section 420-a of the real property tax  law  with
 respect  to  the 2017 tax roll for 2017 general taxes, the 2018 tax roll
 for all of the 2017-18 school and 2018 general taxes and  the  2019  tax
 roll  for  all  of  the  2018-19  school  and 2019 general taxes for the
 parcels conveyed to such not-for-profit organization located in the town
 of Uniondale at 774 Macon Pl Uniondale, otherwise known  as  PARCEL  ID:
 section  50,  block  206,  lot  4. 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 not-for-profit organ-
 ization would otherwise be entitled to such exemption if  such  not-for-
 profit organization had filed an application for exemption by the appro-
 priate  taxable  status  date, the assessor, upon approval by the Nassau
 county legislature may make appropriate correction to the subject  roll.
 If  such  exemption  is  granted  and  such not-for-profit organization,
 therefore, shall have paid any taxes 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.
   § 2. This act shall take effect immediately.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13896-03-0