Bill Text: NY A07849 | 2017-2018 | General Assembly | Amended

Bill Title: Relates to a real property tax exemption for Kehillas B'nai HaYeshivos.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-08-24 - signed chap.225 [A07849 Detail]

Download: New_York-2017-A07849-Amended.html

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      May 17, 2017
        Introduced  by  M.  of  A. M. L. MILLER -- read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
        AN ACT in relation to permitting Kehillas B'nai  HaYeshivos  to  receive
          real property tax exempt status
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1.  Notwithstanding any provision of law to the contrary,  the
     2  assessor  of  the  county of Nassau is hereby authorized to accept, from
     3  Kehillas B'Nai HaYeshivos, located in the hamlet of South Valley  Stream
     4  at  575 Hungry Harbor Road, an application for exemption from real prop-
     5  erty taxes pursuant to section 420-a of the real property  tax  law  for
     6  the  2014-2015  assessment roll with respect to the 2014-2015 school tax
     7  and the 2015 general tax for the property conveyed to such  not-for-pro-
     8  fit  entity  otherwise  known as Nassau County Tax Map section 39, block
     9  612, lot 13.  If accepted, the application shall be reviewed as if  they
    10  had  been  received on or before the taxable status date established for
    11  such rolls. If satisfied that  such  not-for-profit  organization  would
    12  otherwise  be  entitled to such exemptions if such not-for-profit organ-
    13  ization had filed an application for exemptions by the appropriate taxa-
    14  ble status dates, the assessor,  upon  approval  by  the  Nassau  county
    15  legislature  may  make  appropriate  correction to the subject rolls. If
    16  such exemptions are granted and such organization, therefore, shall have
    17  paid any taxes with respect to the subject rolls, the applicable govern-
    18  ing body or tax department may, in its sole discretion, provide for  the
    19  refund  of  those  taxes  paid and cancel those taxes, fines, penalties,
    20  liens, or interest remaining unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.