New York Assembly Bill A02753 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 2753--A R. R. 143 2023-2024 Regular Sessions  IN ASSEMBLY January 27, 2023 ___________ Introduced by M. of A. E. BROWN -- read once and referred to the Commit- tee on Ways and Means -- reported and referred to the Committee on Rules -- ordered to a third reading, passed by Assembly and delivered to the Senate, recalled from the Senate, vote reconsidered, bill amended, ordered reprinted, retaining its place on the special order of third reading AN ACT authorizing the Bais Tefila of Inwood 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 Bais Tefila of Inwood, an application for exemption from real property 4 taxes pursuant to section 420-a of the real property tax law with 5 respect to the 2019-2020 assessment roll for all of the 2020 general 6 taxes, and a portion of the 2019-2020 school taxes for the parcel 7 conveyed to such organization, with such parcel being located at 259 8 Doughty Blvd, in the town of Hempstead, otherwise known as Nassau county 9 tax map section 40, block 163, lot 216. If accepted, the application 10 shall be reviewed as if it had been received on or before the taxable 11 status dates established for such rolls. 12 If satisfied that such organization would otherwise be entitled to 13 such exemption if such organization had acquired the subject property 14 and filed an application for exemption by the appropriate taxable status 15 date, the assessor, upon approval by the Nassau county legislature, may 16 grant exemption from all taxation and make appropriate corrections to 17 the subject rolls. If such exemption is granted and such organization 18 therefore shall have paid any tax with respect to the subject roll, the 19 governing body or tax department may, in its sole discretion, provide 20 for the refund of those taxes paid and cancel any taxes, fines, penal- 21 ties, interest or tax liens remaining 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. LBD04855-03-3