Bill Text: NY A07850 | 2017-2018 | General Assembly | Amended

New York Assembly Bill 7850 (Prior Session Legislation)

Bill Title: Relates to real property tax exemption for Congregation Gates of Prayer of Far Rockaway in the county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-07-31 - signed chap.127 [A07850 Detail]

Download: New_York-2017-A07850-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                         7850--A
                               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-
          tee
        AN ACT in relation to permitting Congregation Gates  of  Prayer  of  Far
          Rockaway  to  file  an  application  for  certain  real  property  tax
          exemptions
          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 contra-
     2  ry, the assessor of the county of Nassau is hereby authorized to accept,
     3  from Congregation Gates of Prayer of Far Rockaway,  an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property  tax  law for the 2014-2015 assessment roll with respect to the
     6  2014-2015 school tax and the 2015 general tax, and the 2015-2016 assess-
     7  ment roll with respect to the 2015-2016 school tax and the 2016  general
     8  tax  for  the property conveyed to such not-for-profit entity located at
     9  138 Hards Lane in the village of Lawrence,  otherwise  known  as  Nassau
    10  County Tax Map section 40, block 97, lot 128.  If accepted, the applica-
    11  tion shall be reviewed as if it had been received on or before the taxa-
    12  ble  status date established for such rolls. If satisfied that such not-
    13  for-profit organization would otherwise be entitled to  such  exemptions
    14  if  such  not-for-profit  organization  had  filed  an  application  for
    15  exemptions by the appropriate taxable status dates, the  assessor,  upon
    16  approval   by   the  Nassau  county  legislature  may  make  appropriate
    17  correction to the subject rolls. If such exemptions are granted and such
    18  organization, therefore, shall have paid any taxes with respect  to  the
    19  subject  rolls,  the applicable governing body or tax department may, in
    20  its sole discretion, provide for the refund  of  those  taxes  paid  and
    21  cancel  those  taxes,  fines,  penalties,  liens,  or interest remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04697-04-7