BILL NUMBER: S7069A

SPONSOR: KAMINSKY
 
TITLE OF BILL:

An act to authorize the assessor of the county of Nassau to accept a
retroactive application for exemption from real property taxes from the
West Hempstead-Hempstead Garden Water District

 
PURPOSE OR GENERAL IDEA OF BILL:

To allow the Nassau county assessor to accept and act on a retroactive
application from the West Hempstead-Hempstead Garden Water District for
a real property tax exemption.

 
SUMMARY OF PROVISIONS:

Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the West Hempstead-Hempstead Garden Water District an application for
exemption from real property taxes pursuant to subdivision 2 of section
              

406 of the real property tax law with respect to the 2019-2020 school
taxes and all of the 2020 general taxes for the parcels conveyed to such
organization located at 685 and 681 7th Street located in the town of
Hempstead, county of Nassau, otherwise known as Nassau county parcel ID
section 33, block N-03, lot group 6-7 and lot group 8-9. If accepted,
such 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 entitled to such
exemption if such organization had filed an application for 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.

 
JUSTIFICATION:

The mission of the West Hempstead Garden Water District is to provide
residents with clean, potable water. This water district serves over
32,000 people, with over three million gallons of water storage capaci-
ty. In addition, the district is working with the initiative from the
State's Department of Environmental Conservation to reduce water usage
in the next few years. Oversight of many miles of water mains, infras-
tructure inspections, and maintenance of the district's fire hydrants is
no small task. To allow this exemption would be of great benefit to the
West Hempstead- Hempstead Garden Water District in their work to contin-
ue their service to so many residents and businesses who rely on their
water.

 
PRIOR LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None.

 
EFFECTIVE DATE:
Immediately.