Bill Text: NY A05802 | 2023-2024 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from 786 Muhammadi Masjid, Inc. for certain school and general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-05-16 - REFERRED TO LOCAL GOVERNMENT [A05802 Detail]

Download: New_York-2023-A05802-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5802

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 23, 2023
                                       ___________

        Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an  application  for  a  real  property tax exemption from 786
          Muhammadi Masjid, 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  786 Muhammadi Masjid, Inc.  an application for exemption from real prop-
     4  erty  taxes  pursuant to sections 420-a and 462 of the real property tax
     5  law with respect to the 2019-2020 assessment roll for a portion  of  the
     6  2020  general taxes and the 2021-2022 and 2022-2023 assessment rolls for
     7  a portion of the 2021-2022 and 2022-2023 school taxes  and  all  of  the
     8  2022  and 2023 general taxes for the parcel owned by such not-for-profit
     9  corporation located at 704 Doblin Street,  hamlet  of  Elmont,  town  of
    10  Hempstead,  county  of  Nassau, otherwise known as Nassau county tax map
    11  district section 37 block 653 lot 23. If accepted, the application shall
    12  be reviewed as if it had been received on or before the  taxable  status
    13  date established for such assessment rolls.
    14    If  satisfied  that  such  organization would otherwise be entitled to
    15  such exemption  if  such  organization  had  filed  an  application  for
    16  exemption  by  the  appropriate  taxable status date, the assessor, upon
    17  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    18  correction  to  the subject rolls. If such exemption is granted and such
    19  organization, therefore, shall have paid any tax  with  respect  to  the
    20  subject  rolls,  the applicable governing body or tax department may, in
    21  its sole discretion, provide for the refund  of  those  taxes  paid  and
    22  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    23  unpaid.
    24    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10197-02-3