Bill Text: NY A05543 | 2017-2018 | General Assembly | Amended

Bill Title: Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-06-14 - substituted by s2398b [A05543 Detail]

Download: New_York-2017-A05543-Amended.html

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 10, 2017
        Introduced by M. of A. WEPRIN -- read once and referred to the Committee
          on  Real  Property  Taxation  --  committee  discharged, bill amended,
          ordered reprinted as amended and  recommitted  to  said  committee  --
          again  reported from said committee with amendments, ordered reprinted
          as amended and recommitted to said committee
        AN ACT to authorize Congregation Beth-El Sephardic  Center  to  retroac-
          tively apply for a real property tax exemption for certain property in
          the neighborhood of Fresh Meadows, county of Queens
          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 this chapter or  any
     2  other  law  to  the contrary, real property designated on the tax map of
     3  the city of New York as Block 7195 Lot 46 in the borough of Queens,  may
     4  be  eligible  for exemption from real property taxes pursuant to section
     5  420-a of  the  real  property  tax  law  for  tax  years  2014-2015  and
     6  2015-2016,  even  though the real property was not owned in fee title by
     7  Congregation Beth-El Sephardic Center, based upon  a  showing  that  the
     8  real  property  was purchased and held on behalf of Congregation Beth-El
     9  Sephardic Center for these tax years, and the  property  has  been  used
    10  exclusively by such organization for carrying out religious purposes and
    11  is  currently  being  used for such purposes. If satisfied that the real
    12  property meets the criteria above and such  not-for-profit  organization
    13  would  otherwise be entitled to such exemption, the assessor shall grant
    14  an exemption for the above-referenced tax years and the city of New York
    15  may cancel and annul any unpaid real property taxes that accrued on such
    16  property for the tax years when the property was held for the benefit of
    17  Congregation Beth-El Sephardic Center and prior to  the  date  that  fee
    18  title  to  the  property  was acquired by Congregation Beth-El Sephardic
    19  Center, together with any interest accruing on such unpaid real property
    20  taxes.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.