Bill Text: NY S08135 | 2017-2018 | General Assembly | Introduced

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

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Bill Title: Authorizes the assessor of the county of Nassau to accept from Yeshiva Nishmas HaTorah, Inc. an application for exemption from real property taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-12-28 - SIGNED CHAP.497 [S08135 Detail]

Download: New_York-2017-S08135-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          8135
                    IN SENATE
                                      April 6, 2018
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing Yeshiva Nishmas HaTorah, Inc. 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  the Yeshiva Nishmas HaTorah, Inc. an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect  to  the  2016-2017  assessment  roll for a portion of the
     6  2016-2017 school taxes and a portion of the 2016-2017 general taxes  for
     7  the parcel conveyed to such organization located at 4 Franklin Place, in
     8  the  hamlet  of Woodmere, town of Hempstead, county of Nassau, otherwise
     9  known as Nassau county parcel ID  section  39  block  212  lot  140.  If
    10  accepted,  the  application shall be reviewed if it has been received on
    11  or before the taxable status date established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  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.
                                                                   LBD15169-01-8