Bill Text: NY A10061 | 2021-2022 | General Assembly | Amended

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Bill Title: Authorizes the Congregation Beis Medrash of Lawrence to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2022-06-03 - REFERRED TO RULES [A10061 Detail]

Download: New_York-2021-A10061-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                        10061--A

                   IN ASSEMBLY

                                     April 29, 2022
                                       ___________

        Introduced by M. of A. E. BROWN -- 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

        AN ACT authorizing the Congregation Beis Medrash of Lawrence 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  Congregation Beis Medrash of Lawrence, an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  with respect to the 2019-2020 assessment rolls for a portion of the
     6  2019 general taxes and all  of  the  2020  general  taxes,  and  all  of
     7  2019-2020  school  taxes  for  the parcel conveyed to such organization,
     8  with such parcel being located at 15 Martin  Lane,  in  the  village  of
     9  Lawrence,  otherwise  known  as  Nassau county tax map section 40, block
    10  199, lot 3. If accepted, the application shall be reviewed as if it  had
    11  been received on or before the taxable status dates established for such
    12  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 Nassau county legislature, may
    17  grant exemption from all taxation and make  appropriate  corrections  to
    18  the  subject rolls.   If such exemption is granted and such organization
    19  therefore shall have paid any tax with respect to the subject rolls, the
    20  governing body or tax department may, in its  sole  discretion,  provide
    21  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    22  ties, interest 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.
                                                                   LBD13169-02-2