Bill Text: NY S08708 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the John Theissen Children Foundation, Inc. to receive retroactive real property tax exempt status for a parcel located at 1492 Wantagh Avenue, hamlet of Wantagh, town of Hempstead, county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-03-04 - REFERRED TO LOCAL GOVERNMENT [S08708 Detail]

Download: New_York-2023-S08708-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8708

                    IN SENATE

                                      March 4, 2024
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to authorizing the John Theissen Children Foundation,
          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 John Theissen Children Foundation, Inc. an application for exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for the 2022-2023 assessment roll for a portion of the 2022-2023
     6  school taxes and a portion of the 2022  general  taxes  for  the  parcel
     7  conveyed  to such organization located at 1492 Wantagh Avenue, hamlet of
     8  Wantagh, town of Hempstead, county of Nassau, otherwise known as  Nassau
     9  county  tax map section 56, block H, lot 2319. If accepted, the applica-
    10  tion shall be reviewed as if it had been received on or before the taxa-
    11  ble status dates 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 roll. If such exemption is  granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject roll, 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.
                                                                   LBD14698-01-4