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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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: (Passed) 2019-09-13 - SIGNED CHAP.312 [S06508 Detail]

Download: New_York-2019-S06508-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6508

                               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

        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  2015-2016,  2016-2017  and  2017-2018  school
     6  taxes,  and  all of the 2016, 2017 and 2018 general taxes for the parcel
     7  that such church took possession of on April 29, 2014,  located  in  the
     8  town  of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known
     9  as: section 35, block 650, lot 6. If accepted, such application shall be
    10  reviewed as if it had been received on  or  before  the  taxable  status
    11  dates  established  for  such  tax  rolls. If satisfied that such church
    12  would otherwise be entitled to such exemption if such church  had  filed
    13  an  application  for  exemption by the appropriate taxable status dates,
    14  the assessor, upon approval of the Nassau county legislature, may  grant
    15  exemption  from  all  taxation  and  make appropriate corrections to the
    16  subject rolls.  If such exemption is granted and such  church  therefore
    17  shall have paid any tax with respect to the subject rolls, the governing
    18  body  or  tax  department  may,  in its sole discretion, provide for the
    19  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    20  interest or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08494-07-9