Bill Text: NY A08886 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 8886 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the Bais Tefila of Inwood to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-03-21 - enacting clause stricken [A08886 Detail]

Download: New_York-2021-A08886-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8886

                   IN ASSEMBLY

                                    January 19, 2022
                                       ___________

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

        AN ACT authorizing the Bais Tefila of Inwood to receive retroactive real
          property tax exempt status

          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  Bais  Tefila  of Inwood, 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 2018-2019 and 2019-2020 assessment roll for a portion of
     6  the 2019 general taxes and all of the 2020 general taxes, and a  portion
     7  of  the 2018-2019 school taxes and all of the 2019-2020 school taxes for
     8  the parcel conveyed to such organization, with such parcel being located
     9  at 259 Doughty Blvd, in the town of Hempstead, otherwise known as Nassau
    10  county tax map section 40, block 163, lot 216.  If accepted, the  appli-
    11  cation  shall  be  reviewed  as if it had been received on or before the
    12  taxable status dates established for such rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such organization had acquired the subject property
    15  and filed an application for exemption by the appropriate taxable status
    16  date, the assessor, upon approval by the town board, may grant exemption
    17  from all taxation and make appropriate corrections to the subject rolls.
    18  If such exemption is granted and such organization therefore shall  have
    19  paid any tax with respect to the subject roll, the governing body or tax
    20  department  may, in its sole discretion, provide for the refund of those
    21  taxes paid and cancel any taxes, fines, penalties, interest or tax liens
    22  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.
                                                                   LBD13168-01-1