Bill Text: NY A10064 | 2021-2022 | General Assembly | Amended

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2022-06-03 - REFERRED TO RULES [A10064 Detail]

Download: New_York-2021-A10064-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                        10064--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 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  2019-2020  assessment  roll  for a portion of the 2019
     6  general taxes and all  of  the  2020  general  taxes,  and  all  of  the
     7  2019-2020  school  taxes  for  the parcel conveyed to such organization,
     8  with such parcel being located at 259 Doughty Blvd, in the town of Hemp-
     9  stead, otherwise known as Nassau county tax map section 40,  block  163,
    10  lot  216.    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 roll, 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.
                                                                   LBD13168-02-2