Bill Text: NY S00252 | 2017-2018 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to a real property tax exemption for Congregation Gates of Prayer of Far Rockaway in the county of Nassau.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-06-07 - SUBSTITUTED BY A7850A [S00252 Detail]

Download: New_York-2017-S00252-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         252--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT in relation to permitting Congregation Gates of Prayer to file an
          application for certain real property tax exemptions
          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 contra-
     2  ry, the assessor of the county of Nassau is hereby authorized to accept,
     3  from Congregation Gates of Prayer, an  application  for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for the 2014-2015 assessment roll  with  respect  to  the  2014-2015
     6  school  tax  and the 2015 general tax, and the 2015-2016 assessment roll
     7  with resect to the 2015-2016 school tax and the 2016 general tax for the
     8  property conveyed to such not-for-profit entity  located  at  138  Hards
     9  Lane  in  the  village of Lawrence, otherwise known as Nassau County Tax
    10  Map section 40, block 97, lot 128.  If accepted, the  application  shall
    11  be  reviewed  as if it had been received on or before the taxable status
    12  date established for such rolls. If satisfied that  such  not-for-profit
    13  organization  would  otherwise  be  entitled  to such exemptions if such
    14  not-for-profit organization had filed an application for  exemptions  by
    15  the appropriate taxable status dates, the assessor, upon approval by the
    16  Nassau county legislature may make appropriate correction to the subject
    17  rolls.  If such exemptions are granted and such organization, therefore,
    18  shall have paid any taxes with respect to the subject rolls, the  appli-
    19  cable  governing  body  or  tax  department may, in its sole discretion,
    20  provide for the refund of those  taxes  paid  and  cancel  those  taxes,
    21  fines, penalties, liens, or interest 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.
                                                                   LBD04697-02-7