Bill Text: NY A10092 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes a retroactive real property tax exemption for Hicksville United Methodist Church in the county of Nassau for general taxes years 2022 and 2023 and school taxes years 2021-2022 and 2022-2023.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-03 - referred to real property taxation [A10092 Detail]

Download: New_York-2023-A10092-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10092

                   IN ASSEMBLY

                                       May 3, 2024
                                       ___________

        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation

        AN  ACT  authorizing  the  Hicksville United Methodist Church 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  Hicksville  United  Methodist  Church, an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  with  respect to all of the 2022 and 2023 general taxes, and all of
     6  2021-2022 and 2022-2023 school taxes for the  parcel  conveyed  to  such
     7  organization,  with such parcel being located at 130 W Old Country Road,
     8  in the village of Hicksville, otherwise known as Nassau county  tax  map
     9  section  11,  block  290, lots 201 and 202. If accepted, the application
    10  shall be reviewed as if it had been received on or  before  the  taxable
    11  status dates established for such rolls.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption if such organization had acquired  the  subject  property
    14  and filed an application for exemption by the appropriate taxable status
    15  date,  the assessor, upon approval by the Nassau county legislature, may
    16  grant exemption from all taxation and make  appropriate  corrections  to
    17  the  subject  rolls.  If such exemption is granted and such organization
    18  therefore shall have paid any tax with respect to the subject rolls, the
    19  governing body or tax department may, in its  sole  discretion,  provide
    20  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    21  ties, interest or tax liens 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.
                                                                   LBD15381-01-4