New York Assembly Bill A04974 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 4974--A 2023-2024 Regular Sessions  IN ASSEMBLY February 27, 2023 ___________ Introduced by M. of A. E. BROWN -- read once and referred to the Commit- tee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT in relation to authorizing the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Center for Jewish Life of Hewlett 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 the Center for Jewish Life of Hewlett Inc. an application for exemption 4 from real property taxes pursuant to section 420-a of the real property 5 tax law with respect to the 2021--2022 assessment roll for all of the 6 2021--2022 school taxes and all of the 2022 general taxes for the parcel 7 conveyed to such organization located at 24 Everit Avenue, town of 8 Hewlett, county of Nassau, otherwise known as Nassau county parcel ID 9 section 39 block 78 lot 605. If accepted, the application shall be 10 reviewed as if it had been received on or before the taxable status date 11 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. LBD07718-02-3