Bill Text: NY A10519 | 2023-2024 | General Assembly | Amended

New York Assembly Bill 10519

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2022 and 2023 general taxes and all of the 2022 and 2023 school taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-06-03 - print number 10519a [A10519 Detail]

Download: New_York-2023-A10519-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                        10519--A

                   IN ASSEMBLY

                                      May 30, 2024
                                       ___________

        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
          once and referred to  the  Committee  on  Real  Property  Taxation  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an application for a real property tax exemption from Gurdwara
          Guru Tegh Bahadur Sahib, Inc.

          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  Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law with respect to the 2022 and 2023 assessment rolls for  all  of  the
     6  2022  and  2023 general taxes, and all of the 2022 and 2023 school taxes
     7  for the parcel owned  by  such  corporation  located  at  2000  Hillside
     8  Avenue,  village  of New Hyde Park, town of Hempstead, county of Nassau,
     9  otherwise known as Nassau county tax map district section 8 block  21114
    10  lots 607, 608 and 609. If accepted, the application shall be reviewed as
    11  if it had been received on or before the taxable status date established
    12  for such assessment 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, including acknowledge-
    16  ment of the letter from the Internal Revenue Service dated September 19,
    17  2022  granting  such organization exemption from federal income tax, the
    18  assessor, upon approval by  the  Nassau  county  legislature,  may  make
    19  appropriate correction to the subject roll. If such exemption is granted
    20  and  such  organization, therefore, shall have paid any tax with respect
    21  to the subject roll, the applicable governing  body  or  tax  department
    22  may,  in its sole discretion, provide for the refund of those taxes paid
    23  and cancel those taxes, fines, penalties, liens  or  interest  remaining
    24  unpaid.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15801-02-4