Bill Text: NY A05326 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes Vineyard Christian Fellowship South Shore Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption for the 2020-2021 assessment roll for all the 2020-2021 school taxes and all the 2021 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - signed chap.388 [A05326 Detail]

Download: New_York-2023-A05326-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5326--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 7, 2023
                                       ___________

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

        AN ACT authorizing Vineyard Christian Fellowship  South  Shore  Inc.  to
          file  with the county of Nassau assessor an application for a retroac-
          tive real property tax exemption

          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  Vineyard  Christian  Fellowship  South  Shore  Inc.  an  application for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property tax law for the 2020-2021 assessment roll for all the 2020-2021
     6  school taxes and all the 2021 general taxes for the parcel  conveyed  to
     7  such organization located at 142 Franklin Ave, village of Malverne, town
     8  of  Hempstead, county of Nassau, otherwise known as Nassau county parcel
     9  ID section 37 block 205 lot 335. If accepted, the application  shall  be
    10  reviewed as if it had been received on or before the taxable status date
    11  established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  County  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00094-02-3