Bill Text: NY A10420 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 10420 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the United Church of God Seventh Day to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-05-16 - referred to real property taxation [A10420 Detail]

Download: New_York-2021-A10420-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10420

                   IN ASSEMBLY

                                      May 16, 2022
                                       ___________

        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
          read once and referred to the Committee on Real Property Taxation

        AN ACT authorizing United Church of God Seventh Day to receive  retroac-
          tive 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  the United Church of God Seventh Day, an application for exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law with respect to a portion  of  the  2021-2022  school  taxes  and  a
     6  portion of the 2021 general taxes for the parcel conveyed to such organ-
     7  ization,  with such parcel being located at 180 Denton Ave, in Lynbrook,
     8  otherwise known as Nassau county tax map section 38, block 93,  lot  30.
     9  If  accepted,  the  application  shall  be  reviewed  as  if it had been
    10  received on or before the taxable  status  dates  established  for  such
    11  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 town board, may grant exemption
    16  from all taxation and make appropriate corrections to the subject rolls.
    17  If  such exemption is granted and such organization therefore shall have
    18  paid any tax with respect to the subject roll, the governing body or tax
    19  department may, in its sole discretion, provide for the refund of  those
    20  taxes paid and cancel any taxes, fines, penalties, interest or tax liens
    21  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.
                                                                   LBD15853-01-2