Bill Text: NY A04974 | 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 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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4974

                               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

        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 420-a and 462 of the real
     5  property tax law with respect to the 2022--2023 assessment roll for  all
     6  of the 2022--2023 school taxes and all of the 2023 general taxes for the
     7  parcel  conveyed  to such organization located at 24 Everit Avenue, town
     8  of Hewlett, county of Nassau, otherwise known as Nassau county parcel ID
     9  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.
                                                                   LBD07718-01-3