Bill Text: NY A07040 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 7040

Introduced

Bill Title: Authorizes Chabad of Oceanside to receive a retroactive exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A07040 Detail]

Download: New_York-2023-A07040-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7040

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      May 10, 2023
                                       ___________

        Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT  authorizing  Chabad  of  Oceanside  to  receive  a  retroactive
          exemption from real property taxes

          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  Chabad  of  Oceanside  an  application  for exemption from real property
     4  taxes pursuant to section 420-a  of  the  real  property  tax  law  with
     5  respect  to the 2020-2021 assessment roll for a portion of the 2020-2021
     6  school taxes and all of the 2020 general taxes for the  parcel  conveyed
     7  to  such  organization  located at 3700 Oceanside Road, in the hamlet of
     8  Oceanside, town of Hempstead,  county  of  Nassau,  otherwise  known  as
     9  Nassau  county  parcel  ID  section 60 block 90 lot 27. If accepted, the
    10  application shall be reviewed as if it had been received  on  or  before
    11  the taxable status date 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.
                                                                   LBD00363-01-3