Bill Text: NY S02435 | 2019-2020 | General Assembly | Amended

New York Senate Bill 2435 (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) 2019-06-12 - RECOMMIT, ENACTING CLAUSE STRICKEN [S02435 Detail]

Download: New_York-2019-S02435-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         2435--A
            Cal. No. 565

                               2019-2020 Regular Sessions

                    IN SENATE

                                    January 24, 2019
                                       ___________

        Introduced  by  Sens.  THOMAS, COMRIE -- read twice and ordered printed,
          and when printed to be committed to the Committee on Local  Government
          -- reported favorably from said committee, ordered to first and second
          report,  ordered  to  a  third reading, amended and ordered reprinted,
          retaining its place in the order of third reading

        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 2014-2015, 2015-2016, 2016-2017  and  2017-2018
     6  school taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for
     7  the  parcel  that  such  church  took  possession  of on April 29, 2014,
     8  located in the town of Hempstead at 880 Ossipee Court,  West  Hempstead,
     9  otherwise  known  as:  section  35,  block 650, lot 6. If accepted, such
    10  application shall be reviewed as if it had been received  on  or  before
    11  the  taxable  status  dates established for such tax rolls. If satisfied
    12  that such church would otherwise be entitled to such exemption  if  such
    13  church had filed an application for exemption by the appropriate taxable
    14  status  dates, the assessor, upon approval of the Nassau county legisla-
    15  ture, may  grant  exemption  from  all  taxation  and  make  appropriate
    16  corrections to the subject rolls.  If such exemption is granted and such
    17  church  therefore  shall  have  paid any tax with respect to the subject
    18  rolls, the governing body or tax department may, in its sole discretion,
    19  provide for the refund of those taxes paid and cancel any taxes,  fines,
    20  penalties, 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.
                                                                   LBD08494-03-9