Bill Text: NY A08551 | 2021-2022 | General Assembly | Introduced

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Bill Title: Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 310 South Oyster Bay Rd, Syosset.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-05-23 - substituted by s7612 [A08551 Detail]

Download: New_York-2021-A08551-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8551

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    December 13, 2021
                                       ___________

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

        AN  ACT  in  relation  to permitting India Pentecostal Assembly, Inc. to
          file an application for 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  Nassau  County  assessor  is hereby authorized to accept from India
     3  Pentecostal Assembly, Inc., an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property tax  law  with
     5  respect  to the   2019-2020 and 2020-2021 school taxes and the  2020 and
     6  2021 general taxes, for the parcel owned by such  not-for-profit  corpo-
     7  ration  which  is located at 310 South Oyster Bay Rd, Syosset, County of
     8  Nassau, otherwise known as Nassau County tax map  district  section  12,
     9  block  482,  lot 3, which was purchased by such organization on June 30,
    10  2020. If accepted, the application shall be reviewed as if it  had  been
    11  received  on  or  before  the  taxable  status date established for such
    12  assessment rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such  organization  had  filed  an  application for
    15  exemption by the appropriate taxable status  date,  the  assessor,  upon
    16  approval   by  the  Nassau  County  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax with respect to the
    19  subject rolls, the applicable governing body or tax department  may,  in
    20  its  sole  discretion,  provide  for  the refund of those taxes paid and
    21  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13330-01-1