New York Senate Bill S06177 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 6177--A 2023-2024 Regular Sessions  IN SENATE April 3, 2023 ___________ Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- 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 real property tax exemption from New York Jesus Baptist Church 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 New York Jesus Baptist Church an application for exemption from real 4 property taxes pursuant to section 420-a and 462 of the real property 5 tax law with respect to the 2022-2023 assessment roll for all of the 6 2022-2023 school taxes and all of the 2023 general taxes for the parcel 7 owned by such organization located at 167 Willis Avenue, village of 8 Mineola, town of North Hempstead, county of Nassau, otherwise known as 9 Nassau county tax map section 09, block 411, lot 06640. If accepted, the 10 application shall be reviewed as if it had been received on or before 11 the taxable status date established for such assessment 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 roll. If such exemption is granted and such 17 organization, therefore, shall have paid any tax with respect to the 18 subject roll, 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. LBD10661-02-3