Bill Text: NY A09743 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to a real property tax exemption for Congregation Gates of Prayer in the county of Nassau.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2016-05-04 - enacting clause stricken [A09743 Detail]

Download: New_York-2015-A09743-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9743
                   IN ASSEMBLY
                                      April 5, 2016
                                       ___________
        Introduced by M. of A. KAMINSKY -- read once and referred to the Commit-
          tee on Real Property Taxation
        AN ACT in relation to permitting Congregation Gates of Prayer to file an
          application for certain real property tax exemptions
          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  Congregation Gates of Prayer, an application for  exemptions  from  real
     4  property  taxes  pursuant  to section 420-a of the real property tax law
     5  for part of the 2013-2014, 2014-2015 and 2015-2016 assessment rolls with
     6  respect to a portion of the 2014, 2015 and  2016  general  tax  and  the
     7  2014-2015 and 2015-2016 school tax for the parcel owned by such not-for-
     8  profit  entity  which  is  located  at  138 Hards Lane in the village of
     9  Lawrence, county of  Nassau.  If  accepted,  the  application  shall  be
    10  reviewed as if it had been received on or before the taxable status date
    11  established for such rolls. If satisfied that such not-for-profit organ-
    12  ization  would otherwise be entitled to such exemptions if such not-for-
    13  profit organization had filed  an  application  for  exemptions  by  the
    14  appropriate  taxable  status  dates,  the assessor, upon approval by the
    15  Nassau county legislature may make appropriate correction to the subject
    16  rolls. If such exemptions are granted and such organization,  therefore,
    17  shall  have paid any taxes with respect to the subject rolls, the appli-
    18  cable governing body or tax department  may,  in  its  sole  discretion,
    19  provide  for  the  refund  of  those  taxes paid and cancel those taxes,
    20  fines, penalties, liens, or interest remaining unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14873-01-6