Bill Text: NY A08096 | 2015-2016 | General Assembly | Introduced

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Bill Title: Authorizes Yeshiva of South Shore in the town of Hempstead, in the county of Nassau, to apply for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-06-18 - substituted by s5830 [A08096 Detail]

Download: New_York-2015-A08096-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8096
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     June 8, 2015
                                      ___________
       Introduced by M. of A. KAMINSKY -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN  ACT to authorize Yeshiva of South Shore to retroactively apply for a
         real property tax exemption for certain property in the town of  Hemp-
         stead, county of Nassau
         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  Yeshiva of South Shore, an application for exemption from real  property
    4  taxes  pursuant  to  section  420-a  of  the real property tax law for a
    5  portion of the 2013-2014 tax year and a portion  of  the  2014-2015  tax
    6  year for the parcel owned by such not-for-profit entity which is located
    7  at 405 Serena Road, Hewlett, in the town of Hempstead, county of Nassau,
    8  otherwise  known  as  Nassau  county  section 39, block 609, lot 117. If
    9  accepted, the application shall be reviewed as if it had  been  received
   10  on  or  before  the  taxable status date established for the appropriate
   11  assessment rolls.
   12    If satisfied that such not-for-profit organization would otherwise  be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  an application for exemption by the appropriate taxable status date, the
   15  assessor,  upon  approval  by  the  Nassau  county legislature, may make
   16  appropriate correction to the subject rolls. If such exemption is grant-
   17  ed and such organization,  therefore,  shall  have  paid  any  tax  with
   18  respect  to  the  subject  rolls,  the  applicable governing body or tax
   19  department may, in its sole discretion, provide for the refund of  those
   20  taxes  paid and cancel those taxes, fines, penalties, liens, or interest
   21  remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11527-01-5