Bill Text: NY A08018 | 2021-2022 | General Assembly | Introduced

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Bill Title: Authorizes the Faith Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-05-09 - substituted by s6317 [A08018 Detail]

Download: New_York-2021-A08018-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8018

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                      June 4, 2021
                                       ___________

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

        AN ACT authorizing the Faith Evangelical Lutheran Church to retroactive-
          ly apply for a real property tax exemption for certain property

          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 Faith Evangelical Lutheran Church an application for exemption  from
     4  real property taxes pursuant to section 462 of the real property tax law
     5  with  respect  to  the  2019-2020  assessment  roll for a portion of the
     6  2019-2020 school and all of the  2020  general  taxes,  for  the  parcel
     7  conveyed to such organization, with such parcel having an address of 239
     8  Jackson Avenue, hamlet of Syosset, town of Oyster Bay, county of Nassau,
     9  otherwise  known  as  Nassau  County  Section  15  Block  71  Lot 22. If
    10  accepted, the application shall be reviewed as if it had  been  received
    11  on or before the taxable status date established for such rolls.
    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 of the Nassau County legislature, may grant exemption from  all
    16  taxation  and make appropriate corrections to the subject rolls. If such
    17  exemption is granted and such organization, therefore, shall  have  paid
    18  any tax with respect to the subject rolls, the applicable governing body
    19  or tax department may, in its sole discretion, provide for the refund of
    20  those taxes paid and cancel those taxes, fines, penalties, liens, inter-
    21  est or tax liens remaining 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.
                                                                   LBD10998-02-1