Bill Text: NY S04330 | 2019-2020 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-11-25 - SIGNED CHAP.554 [S04330 Detail]

Download: New_York-2019-S04330-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4330
                               2019-2020 Regular Sessions
                    IN SENATE
                                      March 7, 2019
                                       ___________
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing Seventh Day Church of God of the Apostolic  Faith  to
          receive retroactive 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  Seventh Day Church of God of the  Apostolic  Faith  an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property  tax  law  for  a  part  of the 2016 general tax year, the 2017
     6  general tax year and part of the  2016-2017  school  tax  year  for  the
     7  parcel  conveyed to such organization, with such parcel being located at
     8  825 West Merrick Road, in the village of Valley Stream,  town  of  Hemp-
     9  stead,  county  of  Nassau,  otherwise  known as Nassau county parcel ID
    10  section 37 block 645 lots 13 and 14. 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 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,  the  assessor,  upon
    16  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax with respect to the
    19  subject rolls, the applicable governing body or tax department  may,  in
    20  its  sole  discretion,  provide  for  the refund of those taxes paid and
    21  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05358-01-9