Bill Text: NY S09061 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 9061

Introduced

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for the 2021-2022 and 2022-2023 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-15 - REFERRED TO LOCAL GOVERNMENT [S09061 Detail]

Download: New_York-2023-S09061-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          9061

                    IN SENATE

                                     April 15, 2024
                                       ___________

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

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an  application  for  a  real  property tax exemption from St.
          Gregorios Malankara Orthodox Church Queens, Inc.

          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  St.  Gregorios Malankara Orthodox Church Queens, Inc. an application for
     4  exemption from real property taxes pursuant to section 430 of  the  real
     5  property  tax law with respect to the 2021-2022 and 2022-2023 assessment
     6  rolls for the 2021-2022 and 2022-2023 school taxes and the 2022 and 2023
     7  general taxes for the parcel owned by such organization located  at  915
     8  North First Street, town of North Hempstead, county of Nassau, otherwise
     9  known  as Nassau county tax map section 8, block 011, lot 400, lot group
    10  40-41, 43-44, 60-65, 142 and 242 and for the parcel owned by such organ-
    11  ization located at 911 North First  Street,  town  of  North  Hempstead,
    12  county  of  Nassau  otherwise  known as tax map section 8, block 11, lot
    13  430, lot group 43-44-242. If accepted, the application shall be reviewed
    14  as if it had been received on or before the taxable status  date  estab-
    15  lished for such assessment rolls.
    16    If  satisfied  that  such  organization would otherwise be entitled to
    17  such exemption  if  such  organization  had  filed  an  application  for
    18  exemption  by  the  appropriate  taxable status date, the assessor, upon
    19  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    20  correction  to  the subject rolls. If such exemption is granted and such
    21  organization, therefore, shall have paid any tax  with  respect  to  the
    22  subject  rolls,  the applicable governing body or tax department may, in
    23  its sole discretion, provide for the refund  of  those  taxes  paid  and
    24  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    25  unpaid.
    26    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15173-01-4