Bill Text: NY S05176 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.432 [S05176 Detail]

Download: New_York-2023-S05176-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5176

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 24, 2023
                                       ___________

        Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT authorizing the World Restoration Center, Inc. to receive  retro-
          active 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  World Restoration Center, 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 2022-2023 assessment  rolls  for  the  2023  general
     6  taxes,  for  the  parcel conveyed to such organization, with such parcel
     7  being located at 327 Cross Street, in the village of Westbury, otherwise
     8  known as Nassau county tax map  section  10,  block  L,  lot  00280.  If
     9  accepted,  the  application shall be reviewed as if it had been received
    10  on or before the taxable status dates established for such rolls.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption  if  such organization had acquired the subject property
    13  and filed an application for exemption by the appropriate taxable status
    14  date, the assessor, upon approval by the Nassau county legislature,  may
    15  grant  exemption  from  all taxation and make appropriate corrections to
    16  the subject rolls. If such exemption is granted  and  such  organization
    17  therefore shall have paid any tax with respect to the subject rolls, the
    18  governing  body  or  tax department may, in its sole discretion, provide
    19  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    20  ties, interest or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09728-01-3