Bill Text: NY S05787 | 2015-2016 | General Assembly | Introduced
Bill Title: Authorizes the United Methodist Church of Port Washington to retroactively apply for a real property tax exemption.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2015-09-25 - SIGNED CHAP.355 [S05787 Detail]
Download: New_York-2015-S05787-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 5787 2015-2016 Regular Sessions I N S E N A T E June 3, 2015 ___________ Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize United Methodist Church of Port Washington to retroactively apply for a real property tax exemption for certain property in the hamlet of Port Washington, county of Nassau 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 United Methodist Church of Port Washington, an application for exemption 4 from real property taxes pursuant to section 420-a of the real property 5 tax law for the part of the 2014 assessment roll with respect to the 6 general taxes, the 2015 assessment roll with respect to the general 7 taxes, and the 2016 assessment roll with respect to the general taxes, 8 and for the part of the 2014-2015 assessment roll with respect to the 9 school taxes and the 2015-2016 assessment roll with respect to the 10 school taxes for the parcel owned by such not-for-profit entity which is 11 located at 4 Harbor Hills Drive, in the hamlet of Port Washington, coun- 12 ty of Nassau, otherwise known as Nassau county tax map section 4, block 13 9, lots 28-31. If accepted, the application shall be reviewed as if it 14 had been received on or before the taxable status date established for 15 such rolls. 16 If satisfied that such not-for-profit organization would otherwise be 17 entitled to such exemption if such not-for-profit organization had filed 18 an application for exemption by the appropriate taxable status date, the 19 assessor, upon approval by the Nassau county legislature, may make 20 appropriate correction to the subject rolls. If such exemption is grant- 21 ed and such organization, therefore, shall have paid any tax with 22 respect to the subject rolls, the applicable governing body or tax 23 department may, in its sole discretion, provide for the refund of those 24 taxes paid and cancel those taxes, fines, penalties, liens, or interest 25 remaining unpaid. 26 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11369-03-5