Bill Text: NY S05667 | 2019-2020 | General Assembly | Introduced

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

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Bill Title: Authorizes Iglesia Long Island Para Cristo Inc. to file an application with the assessor of the county of Nassau for a retroactive property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - signed chap.146 [S05667 Detail]

Download: New_York-2019-S05667-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5667

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 10, 2019
                                       ___________

        Introduced  by  Sen.  THOMAS -- 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 Iglesia Long
          Island Para Cristo Inc. for a certain parcel in the town of 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  Iglesia  Long  Island Para Cristo Inc. an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  for  a  portion  of  the 2015-2016 school and a portion of the 2016
     6  general tax roll, and the 2016-2017 school and 2017 general tax roll for
     7  the parcel located in the town of Hempstead at 177 Harvard Street, Hemp-
     8  stead, otherwise known as: section 34, block 248, lot 109 and 110.    If
     9  accepted,  such application shall be reviewed as if it had been received
    10  on or before the taxable status dates established  for  such  rolls.  If
    11  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  Nassau  county  legislature,  may  grant exemption from all taxation and
    15  make appropriate corrections to the subject rolls. If such exemption  is
    16  granted  and  such  non-profit  therefore  shall  have paid any tax with
    17  respect to the subject rolls, the governing body or tax department  may,
    18  in  its  sole discretion, provide for the refund of those taxes paid and
    19  cancel any taxes, fines, penalties,  interest  or  tax  liens  remaining
    20  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.
                                                                   LBD10702-01-9