New York Senate Bill S05019 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 5019--A 2023-2024 Regular Sessions  IN SENATE February 21, 2023 ___________ Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recom- mitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT authorizing the county of Nassau assessor to accept an applica- tion for a real property tax exemption from Lubavitch of Old Westbury 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 Lubavitch of Old Westbury an application for exemption from real proper- 4 ty taxes pursuant to section 462 of the real property tax law with 5 respect to the 2021-2022 and 2022-2023 assessment rolls for proportions 6 of the 2021-2022 and all of the 2022-2023 school taxes and all of the 7 2022 and 2023 general taxes for the parcel owned by such organization 8 located at 153 Bacon Road, town of Old Westbury, county of Nassau, 9 otherwise known as Nassau county tax map section 19, block E, lot 2000. 10 If accepted, the application shall be reviewed as if it had been 11 received on or before the taxable status date established for such 12 assessment roll. 13 If satisfied that such organization would otherwise be entitled to 14 such exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the Nassau county legislature, may make appropriate 17 correction to the subject roll. If such exemption is granted and such 18 organization, therefore, shall have paid any tax with respect to the 19 subject roll, the applicable governing body or tax department may, in 20 its sole discretion, provide for the refund of those taxes paid and 21 cancel those taxes, fines, penalties, liens or interest remaining 22 unpaid. 23 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09138-03-4