Bill Text: NY S05667 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes Iglesia Long Island Para Cristo Inc. to file an application with the assessor of the county of Nassau for a retroactive property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - signed chap.146 [S05667 Detail]

Download: New_York-2019-S05667-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         5667--B

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 10, 2019
                                       ___________

        Introduced  by  Sen.  THOMAS -- 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 -- recommitted to the Committee on Local
          Government in accordance with Senate  Rule  6,  sec.  8  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee

        AN  ACT  to  authorize the assessor of the county of Nassau to accept an
          application for exemption from real property taxes from  Iglesia  Long
          Island Para Cristo Inc. for a certain parcel in the town of 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  Iglesia Long Island Para Cristo Inc. an application for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for a portion of the 2016-2017 school and the 2017 general tax  roll
     6  for  the  parcel  located  in the town of Hempstead at 177 Harvard Ave.,
     7  also known as 24 James LL Burrell Ave., Hempstead, otherwise  known  as:
     8  section  34,  block 248, lot 109 and 110.  If accepted, such application
     9  shall be reviewed as if it had been received on or  before  the  taxable
    10  status dates established for such rolls. If satisfied that such non-pro-
    11  fit would otherwise be entitled to such exemption if such non-profit had
    12  filed  an  application  for  exemption by the appropriate taxable status
    13  dates, the assessor, upon approval of the Nassau county legislature, may
    14  grant exemption from all taxation and make  appropriate  corrections  to
    15  the  subject  rolls.  If  such  exemption is granted and such non-profit
    16  therefore shall have paid any tax with respect to the subject rolls, the
    17  governing body or tax department may, in its  sole  discretion,  provide
    18  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    19  ties, interest or tax liens remaining unpaid.
    20    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10702-05-9
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