New York Senate Bill S05176 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 5176 2023-2024 Regular Sessions  IN SENATE February 24, 2023 ___________ Introduced by Sen. THOMAS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the World Restoration Center, Inc. to receive retro- active 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 World Restoration Center, Inc. an application for exemption from real 4 property taxes pursuant to section 420-a of the real property tax law 5 with respect to the 2022-2023 assessment rolls for the 2023 general 6 taxes, for the parcel conveyed to such organization, with such parcel 7 being located at 327 Cross Street, in the village of Westbury, otherwise 8 known as Nassau county tax map section 10, block L, lot 00280. If 9 accepted, the application shall be reviewed as if it had been received 10 on or before the taxable status dates established for such rolls. 11 If satisfied that such organization would otherwise be entitled to 12 such exemption if such organization had acquired the subject property 13 and filed an application for exemption by the appropriate taxable status 14 date, the assessor, upon approval by the Nassau county legislature, may 15 grant exemption from all taxation and make appropriate corrections to 16 the subject rolls. If such exemption is granted and such organization 17 therefore shall have paid any tax with respect to the subject rolls, the 18 governing body or tax department may, in its sole discretion, provide 19 for the refund of those taxes paid and cancel any taxes, fines, penal- 20 ties, interest or tax liens remaining unpaid. 21 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09728-01-3