Bill Text: NY A09839 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for portions of the 2021-2022 and 2022-2023 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-05-20 - REFERRED TO LOCAL GOVERNMENT [A09839 Detail]

Download: New_York-2023-A09839-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         9839--A

                   IN ASSEMBLY

                                     April 11, 2024
                                       ___________

        Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
          tee  on  Real Property Taxation -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an  application  for  a  real  property tax exemption from St.
          Gregorios Malankara Orthodox Church Queens, Inc.

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  St.  Gregorios Malankara Orthodox Church Queens, Inc. an application for
     4  exemption from real property taxes pursuant to section 430 of  the  real
     5  property  tax law with respect to the 2021-2022 and 2022-2023 assessment
     6  rolls for a portion of the 2021-2022 and all  of  the  2022-2023  school
     7  taxes  and  for  a portion of the 2022 and all of the 2023 general taxes
     8  for the parcel owned by such organization located  at  915  North  First
     9  Street,  town  of  North Hempstead, county of Nassau, otherwise known as
    10  Nassau county tax map section 8, block 011, lot 400,  lot  group  40-41,
    11  43-44,  60-65, 142 and 242 and for the parcel owned by such organization
    12  located at 911 North First Street, town of North  Hempstead,  county  of
    13  Nassau  otherwise  known  as  tax  map section 8, block 11, lot 430, lot
    14  group 43-44-242. If accepted, the application shall be reviewed as if it
    15  had been received on or before the taxable status date  established  for
    16  such assessment rolls.
    17    If  satisfied  that  such  organization would otherwise be entitled to
    18  such exemption  if  such  organization  had  filed  an  application  for
    19  exemption  by  the  appropriate  taxable status date, the assessor, upon
    20  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    21  correction  to  the subject rolls. If such exemption is granted and such
    22  organization, therefore, shall have paid any tax  with  respect  to  the
    23  subject  rolls,  the applicable governing body or tax department may, in
    24  its sole discretion, provide for the refund  of  those  taxes  paid  and
    25  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    26  unpaid.
    27    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15173-02-4