Bill Text: NY S06698 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the Bais Tefila of Inwood to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.455 [S06698 Detail]

Download: New_York-2023-S06698-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         6698--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                       May 5, 2023
                                       ___________

        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government -- committee discharged, bill amended, ordered reprinted as
          amended and recommitted to said committee

        AN ACT authorizing the Bais Tefila of Inwood 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  Bais Tefila of Inwood, an application for exemption from  real  property
     4  taxes  pursuant  to  section  420-a  of  the  real property tax law with
     5  respect to the 2019-2020 assessment roll for all  of  the  2020  general
     6  taxes,  and  a  portion  of  the  2019-2020  school taxes for the parcel
     7  conveyed to such organization, with such parcel  being  located  at  259
     8  Doughty Blvd, in the town of Hempstead, otherwise known as Nassau county
     9  tax  map  section  40, block 163, lot 216.  If accepted, the application
    10  shall be reviewed as if it had been received on or  before  the  taxable
    11  status dates established for such rolls.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption if such organization had acquired  the  subject  property
    14  and filed an application for exemption by the appropriate taxable status
    15  date,  the assessor, upon approval by the Nassau county legislature, may
    16  grant exemption from all taxation and make  appropriate  corrections  to
    17  the  subject rolls.   If such exemption is granted and such organization
    18  therefore shall have paid any tax with respect to the subject roll,  the
    19  governing  body  or  tax department may, in its sole discretion, provide
    20  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    21  ties, interest or tax liens remaining 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.
                                                                   LBD04855-02-3
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