Bill Text: NY S05031 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes the Torah OHR Hebrew Academy to retroactively apply for real property tax exemptions for certain properties in the village of Great Neck, county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2015-09-25 - SIGNED CHAP.322 [S05031 Detail]

Download: New_York-2015-S05031-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5031--A
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                    April 29, 2015
                                      ___________
       Introduced  by  Sen. MARTINS -- 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 to authorize the Torah OHR Hebrew Academy to retroactively  apply
         for real property tax exemptions for certain properties in the village
         of Great Neck, county of Nassau
         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 Torah OHR Hebrew Academy applications or  renewal  applications  for
    4  exemptions  from  real  property  taxes pursuant to section 420-a of the
    5  real property tax law for the 2014-2015 assessment roll with respect  to
    6  the  school  taxes, part of the 2014 assessment roll with respect to the
    7  general taxes and the 2015 assessment roll with respect to  the  general
    8  taxes,  for  the  parcel  owned  by such not-for-profit academy which is
    9  located at 4 Fairview Avenue, village of Great Neck in the town of North
   10  Hempstead, county of Nassau, otherwise known as Nassau  county  tax  map
   11  section  1,  block  53, lot 624 and for part of the 2013-2014 assessment
   12  rolls with respect to the school taxes and part of the  2013  assessment
   13  roll  with  respect to the general taxes and part of the 2014 assessment
   14  roll with respect to the general taxes, for  the  parcel  owned  by  the
   15  not-for-profit academy which is located at 581 Middle Neck Road, village
   16  of  Great  Neck in the town of North Hempstead, county of Nassau, other-
   17  wise known as Nassau county tax map section 1,  block  53,  lot  32.  If
   18  accepted,  the applications or renewal applications shall be reviewed as
   19  if they had been received on or before the taxable  status  date  estab-
   20  lished for such rolls.
   21    If  satisfied that such not-for-profit organization would otherwise be
   22  entitled to such exemptions  if  such  not-for-profit  organization  had
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10307-07-5
       S. 5031--A                          2
    1  filed  applications or renewal applications for exemptions by the appro-
    2  priate taxable status date, upon approval by the Nassau county  legisla-
    3  ture,  may  make  appropriate  correction  to the subject rolls. If such
    4  exemptions are granted and such organization, therefore, shall have paid
    5  any  taxes  with  respect to the subject rolls, the applicable governing
    6  body or tax department may, in its  sole  discretion,  provide  for  the
    7  refund  of  those  taxes  paid and cancel those taxes, fines, penalties,
    8  liens, or interest remaining unpaid.
    9    S 2. This act shall take effect immediately.