Bill Text: NY A05298 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-05-22 - substituted by s5176 [A05298 Detail]

Download: New_York-2023-A05298-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5298

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 7, 2023
                                       ___________

        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation

        AN  ACT authorizing the World Restoration Center, Inc. to receive retro-
          active real property tax exempt status

          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  World  Restoration  Center,  Inc. an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect  to  the  2022-2023  assessment rolls for the 2023 general
     6  taxes, for the parcel conveyed to such organization,  with  such  parcel
     7  being located at 327 Cross Street, in the village of Westbury, otherwise
     8  known  as  Nassau  county  tax  map  section  10, block L, lot 00280. If
     9  accepted, the application shall be reviewed as if it had  been  received
    10  on or before the taxable status dates established for such rolls.
    11    If  satisfied  that  such  organization would otherwise be entitled to
    12  such exemption if such organization had acquired  the  subject  property
    13  and filed an application for exemption by the appropriate taxable status
    14  date,  the assessor, upon approval by the Nassau county legislature, may
    15  grant exemption from all taxation and make  appropriate  corrections  to
    16  the  subject  rolls.  If such exemption is granted and such organization
    17  therefore shall have paid any tax with respect to the subject rolls, the
    18  governing body or tax department may, in its  sole  discretion,  provide
    19  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    20  ties, interest or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09728-01-3