Bill Text: NY A10051 | 2023-2024 | General Assembly | Amended

---

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Rock Community Church, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-06-04 - substituted by s7861a [A10051 Detail]

Download: New_York-2023-A10051-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                        10051--A

                   IN ASSEMBLY

                                       May 2, 2024
                                       ___________

        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on  Real  Property  Taxation  --  committee  discharged, bill amended,
          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 Rock
          Community Church, 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  Rock Community Church, Inc. an application for exemption from real prop-
     4  erty  taxes  pursuant  to  section 430 of the real property tax law with
     5  respect to the 2022-2023 assessment roll for all of the 2022-2023 school
     6  taxes and all of the 2023 general taxes for the  parcel  owned  by  such
     7  organization  located at Wheatley Road, village of Old Westbury, town of
     8  North Hempstead, county of Nassau, otherwise known as Nassau county  tax
     9  map  section  19, block D, lots 221A and 221B. If accepted, the applica-
    10  tion shall be reviewed as if it had been received on or before the taxa-
    11  ble status date established for such assessment roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status date, the  assessor  of  the
    15  county  of  Nassau,  upon approval by the Nassau county legislature, may
    16  make appropriate correction to the subject roll. If  such  exemption  is
    17  granted  and  such organization, therefore, shall have paid any tax with
    18  respect to the subject  roll,  the  applicable  governing  body  or  tax
    19  department  may, in its sole discretion, provide for the refund of those
    20  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
    21  remaining unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13804-05-4