Bill Text: NY S04670 | 2019-2020 | General Assembly | Introduced
Bill Title: Authorizes the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2020-08-24 - SIGNED CHAP.159 [S04670 Detail]
Download: New_York-2019-S04670-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4670 2019-2020 Regular Sessions IN SENATE March 20, 2019 ___________ Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to authorizing the assessor of the county of Nassau, to accept from Lubavitch of Old Westbury, an application for exemption from real property taxes 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 Old Westbury, an application for exemption from real prop- 4 erty taxes pursuant to section 420-a of the real property tax law, with 5 respect to the 2017-2018 and 2018-2019 assessment rolls, for the 2018 6 general tax year, the 2019 general tax year, and the 2018-2019 school 7 tax year, for the parcel conveyed to such organization, with such parcel 8 being located at 165 Bacon Road, in the village of Old Westbury, county 9 of Nassau, otherwise known as Nassau county parcel ID section 19 block E 10 lot 91. If accepted, the application shall be reviewed as if it had been 11 received on or before the taxable status date established for such 12 rolls. 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. LBD10892-01-9