Bill Text: NY S04141 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to permitting a retroactive property tax exemption to Shelter Rock Islamic Center, Inc. for portions of the 2018-2019 school taxes and 2019 general taxes and 2018 general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-10-04 - SIGNED CHAP.346 [S04141 Detail]

Download: New_York-2019-S04141-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4141
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 1, 2019
                                       ___________
        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to authorize the assessor of the county of Nassau  to  accept  an
          application  for  exemption from real property taxes from Shelter Rock
          Islamic Center, Inc. for a certain parcel in the Village of Roslyn  in
          the town of North Hempstead
          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  Shelter Rock Islamic Center, Inc. an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for  part of or a portion of the 2018 general tax roll and for a portion
     6  of the 2018-2019 school tax roll and  2019  general  tax  roll  for  the
     7  parcel  conveyed  to  such  organization located at 2 Shelter Rock Road,
     8  Village of Roslyn, town of North Hempstead, county of Nassau,  otherwise
     9  known as Nassau county parcel ID section 9 block 652 lot 18.
    10    If  accepted,  such  application  shall  be reviewed as if it had been
    11  received on or before the taxable  status  dates  established  for  such
    12  rolls.  If satisfied that such non-profit would otherwise be entitled to
    13  such exemption if such non-profit had filed an application for exemption
    14  by the appropriate taxable status dates, the assessor, upon approval  of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make  appropriate corrections to the subject rolls. If such exemption is
    17  granted and such non-profit therefore  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.
                                                                   LBD08603-02-9