Bill Text: NY A09792 | 2021-2022 | General Assembly | Amended


Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurudwara Shaheedan, Inc. with respect to the 2019-2020 assessment roll for a portion of the 2020 general taxes and the 2020-2021 assessment roll for all of the 2020-2021 school taxes and all of the 2021 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-06-03 - substituted by s8689b [A09792 Detail]

Download: New_York-2021-A09792-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         9792--B

                   IN ASSEMBLY

                                      April 8, 2022
                                       ___________

        Introduced  by M. of A. MIKULIN -- read once and referred to the Commit-
          tee on Real Property Taxation -- committee discharged,  bill  amended,
          ordered  reprinted  as  amended  and  recommitted to said committee --
          again reported from said committee with amendments, ordered  reprinted
          as amended and recommitted to said committee

        AN  ACT  in  relation  to  authorizing  the county of Nassau assessor to
          accept an application for a real property tax exemption from Gurudwara
          Shaheedan, Inc.

          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  Gurudwara Shaheedan, Inc. an application for exemption from real proper-
     4  ty taxes pursuant to sections 420-a and 462 of the real property tax law
     5  with  respect to the 2019-2020 assessment roll for a portion of the 2020
     6  general taxes and the 2020-2021 assessment roll for all of the 2020-2021
     7  school taxes and all of the 2021 general taxes for the parcel  owned  by
     8  such  not-for-profit corporation located at 1 Center Lane, town of Hemp-
     9  stead, county of Nassau,  otherwise  known  as  Nassau  county  tax  map
    10  district section 51 block 111 lot 52. If accepted, the application shall
    11  be  reviewed  as if it had been received on or before the taxable status
    12  date established for such 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.
                                                                   LBD15235-06-2
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