Bill Text: NY A08563 | 2021-2022 | General Assembly | Introduced

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Bill Title: Authorizes St. Mark Coptic Church Center, located in the hamlet of Woodbury, town of Oyster Bay, county of Nassau to retroactively apply for a real property tax exemption for certain property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-05-23 - substituted by s7549 [A08563 Detail]

Download: New_York-2021-A08563-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8563

                               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 authorizing St. Mark Coptic Church Center to retroactively 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  St.  Mark  Coptic  Church  Center an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect  to  the  2019-2020  and  2020-2021 assessment rolls for a
     6  portion of the 2019-2020 school taxes, a portion  of  the  2019  general
     7  taxes and all of the 2020 general taxes, for the parcel conveyed to such
     8  organization,  with  such  parcel having an address of 32 Woodbury Road,
     9  hamlet of Woodbury, town of Oyster  Bay,  county  of  Nassau,  otherwise
    10  known  as  Nassau  County  parcel  ID  Section  14  Block  B Lot 240. If
    11  accepted, the application shall be reviewed as if it had  been  received
    12  on or before the taxable status date established for such 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 of the Nassau County legislature, may grant exemption from  all
    17  taxation  and make appropriate corrections to the subject rolls. If such
    18  exemption is granted and such organization, therefore, shall  have  paid
    19  any tax with respect to the subject rolls, the applicable governing body
    20  or tax department may, in its sole discretion, provide for the refund of
    21  those taxes paid and cancel those taxes, fines, penalties, liens, inter-
    22  est or tax liens remaining 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.
                                                                   LBD13492-02-1