Bill Text: NY S05019 | 2023-2024 | General Assembly | Amended

New York Senate Bill 5019

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Lubavitch of Old Westbury for property owned by such organization which was acquired after the established tax assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-05-02 - PRINT NUMBER 5019A [S05019 Detail]

Download: New_York-2023-S05019-Amended.html




                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