Bill Text: NY A05521 | 2015-2016 | General Assembly | Introduced

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Bill Title: Provides a real property tax exemption for Congregation Anshe Sholom of New Rochelle; provides that if the exemption is granted, the governing body or tax department may, in its sole discretion, provide for the refund of applicable paid taxes, fines, penalties, interest, or tax liens remaining unpaid.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Passed) 2015-09-25 - signed chap.253 [A05521 Detail]

Download: New_York-2015-A05521-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5521
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 25, 2015
                                      ___________
       Introduced  by  M.  of  A. OTIS, PAULIN -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to authorize the assessor of the city of New Rochelle  to  accept
         an  application  for  exemption  from real property taxes from Congre-
         gation Anshe Sholom for a certain parcel of land in the  city  of  New
         Rochelle
         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 city of New Rochelle is hereby authorized to  accept
    3  from  Congregation  Anshe  Sholom  of  New  Rochelle  an application for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the 2012 and 2013 assessment rolls, for the  parcel
    6  located  in the city of New Rochelle at 68 North Avenue, otherwise known
    7  as: New Rochelle tax map block 0218 and lot number 0069.
    8    If accepted, the application shall be  reviewed  as  if  it  had  been
    9  received on or before the taxable status date established for such roll.
   10  If  satisfied  that  such  synagogue would otherwise be entitled to such
   11  exemption if such synagogue had acquired the subject property and  filed
   12  an application for exemption by the appropriate taxable status date, the
   13  assessor,  upon  approval by the city council of New Rochelle, may grant
   14  exemption from all taxation and  make  appropriate  corrections  to  the
   15  subject  roll. If such exemption is granted and such synagogue therefore
   16  shall have paid any tax with respect to the subject roll, the  governing
   17  body  or  tax  department  may,  in its sole discretion, provide for the
   18  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
   19  interest, or tax liens remaining unpaid.
   20    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04576-02-5