Bill Text: NY A04974 | 2023-2024 | General Assembly | Amended
Bill Title: Authorizes the acceptance of an application for a retroactive property tax exemption from the Center for Jewish Life of Hewlett Inc. for a portion of the 2021--2022 school year taxes and a portion of the 2022 general year assessment roll.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-06-07 - substituted by s9605 [A04974 Detail]
Download: New_York-2023-A04974-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 4974--B 2023-2024 Regular Sessions IN ASSEMBLY February 27, 2023 ___________ Introduced by M. of A. E. BROWN -- read once and referred to the Commit- tee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- 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 retroactive real property tax exemption from the Center for Jewish Life of Hewlett 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 the Center for Jewish Life of Hewlett Inc. an application for exemption 4 from real property taxes pursuant to section 430 of the real property 5 tax law with respect to 2021--2022 assessment roll for a portion of the 6 2021--2022 school taxes and a portion of the 2022 general taxes for the 7 parcel conveyed to such organization located at 24 Everit Avenue, town 8 of Hempstead, county of Nassau, otherwise known as Nassau county parcel 9 ID section 39 block 78 lot 605. If accepted, the application shall be 10 reviewed as if it had been received on or before the taxable status date 11 established for such 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 rolls. If such exemption is granted and such 17 organization, therefore, shall have paid any tax with respect to the 18 subject rolls, 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. LBD07718-03-4
