Bill Text: NY A07041 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes Saddle Rock Minyan to file an application for retroactive real property tax exemption with respect to the 2021-2022 and 2022-2023 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-05-15 - RETURNED TO ASSEMBLY [A07041 Detail]

Download: New_York-2023-A07041-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         7041--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      May 10, 2023
                                       ___________

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

        AN ACT in relation to authorizing Saddle Rock Minyan to file an applica-
          tion for retroactive 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  Saddle Rock Minyan an application for exemption from real property taxes
     4  pursuant  to  section 420-a of the real property tax law with respect to
     5  the 2021-2022 and 2022-2023 assessment rolls for a portion of the  2021-
     6  2022  school  taxes,  a  portion  of  the 2021 general taxes, all of the
     7  2022-2023 school taxes, and all of the 2022 general taxes for the parcel
     8  owned by such organization, with such parcel being located at 115 Green-
     9  leaf Hill, in the incorporated village of Saddle  Rock,  town  of  North
    10  Hempstead,  county  of  Nassau, otherwise known as Nassau county tax map
    11  district 007, section 02, block 318, lot 60. If accepted,  the  applica-
    12  tion shall be reviewed as if it had been received on or before the taxa-
    13  ble status dates established for such rolls.
    14    If  satisfied  that  such  organization would otherwise be entitled to
    15  such exemption if such organization had acquired  the  subject  property
    16  and filed an application for exemption by the appropriate taxable status
    17  date,  the assessor, upon approval by the Nassau county legislature, may
    18  grant exemption from all taxation beginning on the date of  the  convey-
    19  ance   of  such  parcel  to  such  organization,  and  make  appropriate
    20  corrections to the subject rolls. If such exemption is granted and  such
    21  organization  therefore  shall  have  paid  any  tax with respect to the
    22  subject rolls, the governing body or tax department  may,  in  its  sole
    23  discretion,  provide  for  the refund of those taxes paid and cancel any
    24  taxes, fines, penalties, interest or tax liens remaining unpaid.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11138-02-3
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