Bill Text: NY A10333 | 2017-2018 | General Assembly | Amended

New York Assembly Bill 10333 (Prior Session Legislation)

Bill Title: Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2018-06-14 - print number 10333a [A10333 Detail]

Download: New_York-2017-A10333-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                        10333--A
                   IN ASSEMBLY
                                     April 10, 2018
                                       ___________
        Introduced  by  M.  of  A. HOOPER, COOK -- read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee
        AN ACT to authorize the assessor of the county of  Nassau  to  accept  a
          retroactive  application  for  exemption from real property taxes from
          the First Reformed Church of Jamaica
          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  the  First  Reformed Church of Jamaica an application for exemption from
     4  real property taxes pursuant to sections 420-a and 462 of the real prop-
     5  erty tax law for all  the  2015-2016,  2016-2017  and  2017-2018  school
     6  taxes,  and  all  of the 2015, 2016, 2017 and 2018 general taxes for the
     7  parcel that such church took possession of on April 29, 2014, located in
     8  the town of Hempstead at 880 Ossipee Court,  West  Hempstead,  otherwise
     9  known  as:  section  35, block 650, lot 6. If accepted, such application
    10  shall be reviewed as if it had been received on or  before  the  taxable
    11  status  dates  established  for  such  tax rolls. If satisfied that such
    12  church would otherwise be entitled to such exemption if such church  had
    13  filed  an  application  for  exemption by the appropriate taxable status
    14  dates, the assessor, upon approval of the Nassau county legislature, may
    15  grant exemption from all taxation and make  appropriate  corrections  to
    16  the  subject rolls.  If such exemption is granted and such church there-
    17  fore shall have paid any tax with respect  to  the  subject  rolls,  the
    18  governing  body  or  tax department may, in its sole discretion, provide
    19  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    20  ties, interest or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13278-02-8