Bill Text: NY A08265 | 2019-2020 | General Assembly | Amended

Bill Title: Authorizes the Yeshiva Shaar Ephraim of Monsey, Inc. to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-06-20 - substituted by s6429a [A08265 Detail]

Download: New_York-2019-A08265-Amended.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      June 11, 2019

        Introduced by M. of A. BRABENEC -- 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 the Yeshiva Shaar Ephraim of Monsey to
          file an application for a 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  town  of  Ramapo,  county of Rockland, is hereby
     3  authorized to accept from Yeshiva Shaar Ephraim of Monsey, Inc., a  not-
     4  for-profit organization, an application for exemption from real property
     5  taxes  pursuant  to  section  420-a of the real property tax law for the
     6  2016 assessment roll, for a parcel owned by such organization located at
     7  178 Maple Avenue in the town of Ramapo, Rockland County, otherwise known
     8  as Rockland county tax map section 56.08, block 3, lot 57. If  accepted,
     9  such  application  shall  be  reviewed  as if it had been received on or
    10  before the taxable status dates established for such roll.
    11    If satisfied that such non-profit would otherwise be entitled to  such
    12  exemption  if  such non-profit had filed an application for exemption by
    13  the appropriate taxable status dates, the assessor, upon approval of the
    14  town board of Ramapo, may grant exemption from  all  taxation  and  make
    15  appropriate corrections to the subject roll. If such exemption is grant-
    16  ed  and such non-profit therefor shall have paid any tax with respect to
    17  the subject roll, the governing body or tax department may, in its  sole
    18  discretion,  provide  for  the refund of those taxes paid and cancel any
    19  taxes, fines, penalties, 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.