Bill Text: NY A10374 | 2017-2018 | General Assembly | Amended


Bill Title: Authorizes the assessor of the county of Nassau to accept from Yeshiva Nishmas HaTorah, Inc. an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-06-19 - substituted by s8135a [A10374 Detail]

Download: New_York-2017-A10374-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                        10374--B
                   IN ASSEMBLY
                                     April 18, 2018
                                       ___________
        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 -- again reported from said  committee  with  amendments,  ordered
          reprinted as amended and recommitted to said committee
        AN  ACT authorizing Yeshiva Nishmas HaTorah, Inc. to receive retroactive
          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 other provision of law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  the Yeshiva Nishmas HaTorah, Inc. an application for exemption from real
     4  property  taxes  pursuant  to section 420-a of the real property tax law
     5  with respect to the 2015-2016 assessment roll for a portion of the  2016
     6  general  taxes, with respect to the 2016-2017 assessment roll for all of
     7  the 2016-2017 school taxes and all of the 2017 general taxes,  and  with
     8  respect  to  the  2017-2018 assessment roll, all of the 2017-2018 school
     9  taxes and all of the 2018 general taxes for the parcel conveyed to  such
    10  organization  located  at  4  Franklin Place, in the hamlet of Woodmere,
    11  town of Hempstead, county of Nassau, otherwise known  as  Nassau  county
    12  parcel  ID  section  39  block 212 lot 140. If accepted, the application
    13  shall be reviewed if it has been  received  on  or  before  the  taxable
    14  status date established for such roll.
    15    If  satisfied  that  such  organization would otherwise be entitled to
    16  such exemption  if  such  organization  had  filed  an  application  for
    17  exemption  by  the  appropriate  taxable status date, the assessor, upon
    18  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    19  correction  to  the subject rolls. If such exemption is granted and such
    20  organization, therefore, shall have paid any tax  with  respect  to  the
    21  subject  rolls,  the applicable governing body or tax department may, in
    22  its sole discretion, provide for the refund  of  those  taxes  paid  and
    23  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    24  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.
                                                                   LBD15169-04-8
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