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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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: (Passed) 2019-12-06 - SIGNED CHAP.610 [A08265 Detail]

Download: New_York-2019-A08265-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8265

                               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

        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  2017  and 2018 assessment rolls, for a parcel owned by such organization
     7  located at 178 Maple Avenue in the  town  of  Ramapo,  Rockland  County,
     8  otherwise  known  as Rockland county tax map section 56.08, block 3, lot
     9  57. If accepted, such application shall be reviewed as if  it  had  been
    10  received  on  or  before  the  taxable status dates established for such
    11  rolls.
    12    If satisfied that such non-profit would otherwise be entitled to  such
    13  exemption  if  such non-profit had filed an application for exemption by
    14  the appropriate taxable status dates, the assessor, upon approval of the
    15  town board of Ramapo, may grant exemption from  all  taxation  and  make
    16  appropriate  corrections  to  the  subject  rolls.  If such exemption is
    17  granted and such non-profit  therefor  shall  have  paid  any  tax  with
    18  respect  to the subject rolls, the governing body or tax department may,
    19  in its sole discretion, provide for the refund of those taxes  paid  and
    20  cancel  any  taxes,  fines,  penalties,  interest or tax liens remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13280-01-9