Bill Text: NY S07820 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 7820

Introduced

Bill Title: Allows a retroactive property tax exemption for the Chai Center synagogue in the town of Eastchester, county of Westchester.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO LOCAL GOVERNMENT [S07820 Detail]

Download: New_York-2023-S07820-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7820

                               2023-2024 Regular Sessions

                    IN SENATE

                                    December 20, 2023
                                       ___________

        Introduced  by  Sen.  MAYER  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT authorizing the Chai Center to file an application  for  retroac-
          tive real property tax exemption

          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 town of Eastchester, in the county  of  Westchester,
     3  is  hereby  authorized  to accept from the Chai Center, a not-for-profit
     4  organization, an application for  exemption  from  real  property  taxes
     5  pursuant to section 420-a of the real property tax law for the 2021-2022
     6  assessment  roll  for  all  of the 2021-2022 school taxes and all of the
     7  2022 general taxes for the parcel located at 455 White Plains  Road,  in
     8  the town of Eastchester, county of Westchester, otherwise known as West-
     9  chester  county  parcel  ID  section 44 block 2 lot 11. If accepted, the
    10  application shall be reviewed as if it has been received  on  or  before
    11  the taxable status date established for such roll.
    12    If  satisfied that the Chai Center would otherwise be entitled to such
    13  exemption  if  the  organization  had  filed  an  application  for  such
    14  exemption on or before the appropriate taxable status date, the assessor
    15  of  the town of Eastchester, upon approval by the town board of the town
    16  of Eastchester, may grant exemption from taxation with  respect  to  the
    17  subject roll and make the appropriate correction to the subject roll. If
    18  the  exemption  is  granted  and the Chai Center shall have paid any tax
    19  with respect to the subject roll, the applicable governing body  or  tax
    20  department  may  in its sole discretion, provide for the refund of those
    21  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
    22  remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13805-01-3