Bill Text: NY A05061 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Permits Iglesia La Luz Del Mundo, Inc. to file an application for certain real property tax exemptions for the 2017-2018 school taxes and 2018 general tax rolls.

Spectrum: Bipartisan Bill

Status: (Passed) 2020-10-07 - SIGNED CHAP.242 [A05061 Detail]

Download: New_York-2019-A05061-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5061
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 7, 2019
                                       ___________
        Introduced by M. of A. RAYNOR -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT in relation to permitting Iglesia La Luz Del Mundo, Inc, to file
          an application for certain real property tax exemptions
          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
     3  from the Iglesia La Luz Del Mundo, Inc,  an  application  for  exemption
     4  from the real property taxes pursuant to section 420-a of the real prop-
     5  erty  tax  law  with  respect to the 2017-2018 school taxes and the 2018
     6  general tax roll for the parcels conveyed to such nit-for-profit  organ-
     7  ization  located  at  890  Front  Street,  otherwise  known  PARCEL  ID:
     8  3448904160. If accepted, the application shall be reviewed as if it  had
     9  been  received on or before the taxable status date established for such
    10  roll. If satisfied that such not-for-profit organization would otherwise
    11  be entitled to such exemption if such  not-for-profit  organization  had
    12  filed  an  application  for  exemption by the appropriate taxable status
    13  date, the assessor, upon approval by the Nassau county  legislature  may
    14  make  appropriate  correction  to the subject roll. If such exemption is
    15  granted and such not-for-profit organization, therefore, shall have paid
    16  any taxes with respect to the subject  roll,  the  applicable  governing
    17  body  or  tax  department  may,  in its sole discretion, provide for the
    18  refund of those taxes paid and cancel  those  taxes,  fines,  penalties,
    19  liens, or interest remaining unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08952-01-9