Bill Text: NY A02725 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the Congregation Beis Medrash of Lawrence to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2024-01-16 - committed to real property taxation [A02725 Detail]

Download: New_York-2023-A02725-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2725

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 27, 2023
                                       ___________

        Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT authorizing the Congregation Beis Medrash of Lawrence to receive
          retroactive real property tax exempt status

          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  Congregation Beis Medrash of Lawrence, an application for exemption from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law with respect to the 2019-2020 assessment rolls for a portion of  the
     6  2019  general  taxes  and  all  of  the  2020  general taxes, and all of
     7  2019-2020 school taxes for the parcel  conveyed  to  such  organization,
     8  with  such  parcel  being  located  at 15 Martin Lane, in the village of
     9  Lawrence, otherwise known as Nassau county tax  map  section  40,  block
    10  199,  lot 3. If accepted, the application shall be reviewed as if it had
    11  been received on or before the taxable status dates established for such
    12  rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such organization had acquired the subject property
    15  and filed an application for exemption by the appropriate taxable status
    16  date, the assessor, upon approval by the Nassau county legislature,  may
    17  grant  exemption  from  all taxation and make appropriate corrections to
    18  the subject rolls.  If such exemption is granted and  such  organization
    19  therefore shall have paid any tax with respect to the subject rolls, the
    20  governing  body  or  tax department may, in its sole discretion, provide
    21  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    22  ties, interest or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04854-01-3