Bill Text: NY S04140 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to permitting a retroactive property tax exemption to Lubavitch of Roslyn for portions of the 2016-2017 school and general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-11-08 - SIGNED CHAP.473 [S04140 Detail]

Download: New_York-2019-S04140-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4140
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 1, 2019
                                       ___________
        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to authorize the assessor of the county of Nassau  to  accept  an
          application  for  exemption from real property taxes from Lubavitch of
          Roslyn for a certain parcel in the hamlet of  Roslyn  Heights  in  the
          town of North Hempstead
          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  Lubavitch of Roslyn an application  for  exemption  from  real  property
     4  taxes  pursuant  to  section  420-a  of  the real property tax law for a
     5  portion of the 2016 general taxes and for a  portion  of  the  2016-2017
     6  school  tax  roll  and  2017 general tax roll for the parcel conveyed to
     7  such organization located  at  77  Powerhouse  Road,  hamlet  of  Roslyn
     8  Heights,  town  of North Hempstead, county of Nassau, otherwise known as
     9  Nassau county parcel ID section 7 block 47 lot 207.
    10    If accepted, such application shall be reviewed  as  if  it  had  been
    11  received  on  or  before  the  taxable status dates established for such
    12  rolls. If satisfied that such non-profit would otherwise be entitled  to
    13  such exemption if such non-profit had filed an application for exemption
    14  by  the appropriate taxable status dates, the assessor, upon approval of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make appropriate corrections to the subject rolls. If such exemption  is
    17  granted  and  such  non-profit  therefore  shall  have paid any tax with
    18  respect to the subject rolls, the governing body or tax department  may,
    19  in  its  sole discretion, provide for the refund of those taxes paid and
    20  cancel any taxes, fines, penalties,  interest  or  tax  liens  remaining
    21  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.
                                                                   LBD10008-02-9