Bill Text: NY S06317 | 2021-2022 | General Assembly | Introduced
Bill Title: Authorizes the Faith Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2022-06-30 - SIGNED CHAP.316 [S06317 Detail]
Download: New_York-2021-S06317-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6317 2021-2022 Regular Sessions IN SENATE April 21, 2021 ___________ Introduced by Sen. GAUGHRAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the Faith Evangelical Lutheran Church to retroactive- ly apply for a real property tax exemption for certain property 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 Faith Evangelical Lutheran Church an application for exemption from 4 real property taxes pursuant to section 462 of the real property tax law 5 with respect to the 2019-2020 assessment roll for a portion of the 6 2019-2020 school and all of the 2020 general taxes, for the parcel 7 conveyed to such organization, with such parcel having an address of 239 8 Jackson Avenue, hamlet of Syosset, town of Oyster Bay, county of Nassau, 9 otherwise known as Nassau County Section 15 Block 71 Lot 22. If 10 accepted, the application shall be reviewed as if it had been received 11 on or before the taxable status date established for such rolls. 12 If satisfied that such organization would otherwise be entitled to 13 such exemption if such organization had filed an application for 14 exemption by the appropriate taxable status date, the assessor, upon 15 approval of the Nassau County legislature, may grant exemption from all 16 taxation and make appropriate corrections to the subject rolls. If such 17 exemption is granted and such organization, therefore, shall have paid 18 any tax with respect to the subject rolls, the applicable governing body 19 or tax department may, in its sole discretion, provide for the refund of 20 those taxes paid and cancel those taxes, fines, penalties, liens, inter- 21 est or tax liens remaining 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. LBD10998-02-1
