STATE OF NEW YORK ________________________________________________________________________ 10388 IN ASSEMBLY May 21, 2024 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Solages) -- read once and referred to the Committee on Real Property Taxation AN ACT authorizing Innovative Resources for Independence, Inc. 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 Innovative Resources for Independence, Inc. an application for 4 exemption from real property taxes pursuant to section 420-a of the real 5 property tax law with respect to the 2022-2023 and 2023-2024 assessment 6 rolls for all of the 2022-2023 school taxes, a portion of the 2023-2024 7 school taxes, all of the 2023 general taxes and a portion of the 2024 8 general taxes for the parcel conveyed to such organization located at 9 2016 Linden Boulevard, hamlet of Elmont, town of Hempstead, county of 10 Nassau, otherwise known as Nassau county parcel ID section 37 block Q07 11 lot 15. If accepted, the application shall be reviewed as if it had been 12 received on or before the taxable status date established for such roll. 13 If satisfied that such organization would otherwise be entitled to 14 such exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the Nassau county legislature, may make appropriate 17 correction to the subject rolls. If such exemption is granted and such 18 organization, therefore, shall have paid any tax with respect to the 19 subject rolls, the applicable governing body or tax department may, in 20 its sole discretion, provide for the refund of those taxes paid and 21 cancel those taxes, fines, penalties, liens or interest remaining 22 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. LBD15638-01-4