Bill Text: NY A05326 | 2023-2024 | General Assembly | Introduced

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

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Bill Title: Authorizes Vineyard Christian Fellowship South Shore Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption for the 2020-2021 assessment roll for all the 2020-2021 school taxes and all the 2021 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - signed chap.388 [A05326 Detail]

Download: New_York-2023-A05326-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5326

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 7, 2023
                                       ___________

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

        AN  ACT  authorizing  Vineyard  Christian Fellowship South Shore Inc. to
          file with the county of Nassau assessor an application for a  retroac-
          tive real property tax exemption

          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  Vineyard Christian  Fellowship  South  Shore  Inc.  an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property tax law for the 2020-2021 assessment roll for all the 2020-2021
     6  school  taxes  and all the 2021 general taxes for the parcel conveyed to
     7  such organization located at 142 Franklin Ave, town of Hempstead, county
     8  of Nassau, otherwise known as Nassau county parcel ID section  37  block
     9  205 lot 335. If accepted, the application shall be reviewed as if it had
    10  been  received on or before the taxable status date established for such
    11  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.
                                                                   LBD00094-01-3