Bill Text: NY A06923 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-09-13 - SIGNED CHAP.312 [A06923 Detail]

Download: New_York-2019-A06923-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         6923--C

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                     March 27, 2019
                                       ___________

        Introduced by M. of A. RAYNOR -- 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 --  again  reported  from
          said  committee  with  amendments,  ordered  reprinted  as amended and
          recommitted to said committee

        AN ACT to authorize the assessor of the county of  Nassau  to  accept  a
          retroactive  application  for  exemption from real property taxes from
          the First Reformed Church of Jamaica

          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  the  First  Reformed Church of Jamaica an application for exemption from
     4  real property taxes pursuant to sections 420-a and 462 of the real prop-
     5  erty tax law for all the 2016-2017 and 2017-2018 school taxes,  and  all
     6  of  the 2016, 2017 and 2018 general taxes for the parcel, located in the
     7  town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise  known
     8  as: section 35, block 650, lot 6. If accepted, such application shall be
     9  reviewed  as  if  it  had  been received on or before the taxable status
    10  dates established for such rolls. If satisfied that  such  church  would
    11  otherwise  be  entitled  to  such  exemption if such church had filed an
    12  application for exemption by the appropriate taxable status  dates,  the
    13  assessor,  upon  approval  of  the  Nassau county legislature, may grant
    14  exemption from all taxation and  make  appropriate  corrections  to  the
    15  subject  rolls.   If such exemption is granted and such church therefore
    16  shall have paid any tax with respect to the subject rolls, the governing
    17  body or tax department may, in its  sole  discretion,  provide  for  the
    18  refund  of  those  taxes  paid  and  cancel any taxes, fines, penalties,
    19  interest or tax liens 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.
                                                                   LBD08494-09-9
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