Bill Text: NY S06508 | 2019-2020 | General Assembly | Amended

Bill Title: Authorizes the county of Nassau to accept an application for retroactive real property exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-06-20 - returned to senate [S06508 Detail]

Download: New_York-2019-S06508-Amended.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      June 14, 2019

        Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
          printed to be  committed  to  the  Committee  on  Rules  --  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 a
          retroactive application for exemption from real  property  taxes  from
          the First Reformed Church of Jamaica

          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 First Reformed Church of Jamaica an application for  exemption  from
     4  real property taxes pursuant to sections 420-a and 462 of the real prop-
     5  erty  tax  law for all the 2016-2017 and 2017-2018 school taxes, and all
     6  of the 2016, 2017 and 2018 general taxes for the parcel, located in  the
     7  town  of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known
     8  as: section 35, block 650, lot 6. If accepted, such application shall be
     9  reviewed as if it had been received on  or  before  the  taxable  status
    10  dates  established  for  such rolls. If satisfied that such church would
    11  otherwise be entitled to such exemption if  such  church  had  filed  an
    12  application  for  exemption by the appropriate taxable status dates, the
    13  assessor, upon approval of the  Nassau  county  legislature,  may  grant
    14  exemption  from  all  taxation  and  make appropriate corrections to the
    15  subject rolls.  If such exemption is granted and such  church  therefore
    16  shall have paid any tax with respect to the subject rolls, the governing
    17  body  or  tax  department  may,  in its sole discretion, provide for the
    18  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    19  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.