Bill Text: NY S06806 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to permitting a retroactive property tax exemption to Ohr Heameth the American Society for Torah Education in Latin America for the 2015-2016 assessment roll for the 2016 general taxes and the 2016-2017 assessment roll for the 2016-2017 school taxes and 2017 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-04-18 - SIGNED CHAP.5 [S06806 Detail]

Download: New_York-2017-S06806-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6806
                               2017-2018 Regular Sessions
                    IN SENATE
                                      June 19, 2017
                                       ___________
        Introduced  by Sen. PHILLIPS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules
        AN ACT authorizing Ohr Heameth the American Society for Torah  Education
          in  Latin  America  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  Ohr Heameth the American Society for Torah Education in Latin America an
     4  application  for  exemption from real property taxes pursuant to section
     5  420-a of the real property tax law with respect to the 2015-2016 assess-
     6  ment roll for the 2016 general taxes and with respect to  the  2016-2017
     7  assessment  roll  for  the 2016-2017 school taxes and 2017 general taxes
     8  for the parcel conveyed to such organization located  at  113  Steamboat
     9  Road, village of Great Neck, county of Nassau, otherwise known as Nassau
    10  county parcel ID section 1 block 198 lot 28.
    11    If  satisfied  that  such  organization would otherwise be entitled to
    12  such exemption  if  such  organization  had  filed  an  application  for
    13  exemption  by  the  appropriate  taxable status date, the assessor, upon
    14  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    15  correction  to  the subject rolls. If such exemption is granted and such
    16  organization, therefore, shall have paid any tax  with  respect  to  the
    17  subject  rolls,  the applicable governing body or tax department may, in
    18  its sole discretion, provide for the refund  of  those  taxes  paid  and
    19  cancel  those  taxes,  fines,  penalties,  liens  or  interest 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.
                                                                   LBD13154-02-7