Bill Text: NY S06535 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the Shulamith School for Girls to file an application with the Nassau county assessor for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.452 [S06535 Detail]

Download: New_York-2023-S06535-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6535

                               2023-2024 Regular Sessions

                    IN SENATE

                                     April 25, 2023
                                       ___________

        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government

        AN ACT in relation to authorizing the Shulamith School for Girls to file
          with  the  county  of Nassau assessor an application for a retroactive
          real property tax exemption

          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  Shulamith  School  for Girls an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for the 2021-2022 assessment roll for all the 2021-2022 school taxes and
     6  all  the 2022 general taxes for the parcel conveyed to such organization
     7  located at 158 Irving Place, hamlet  of  Woodmere,  town  of  Hempstead,
     8  county  of Nassau, otherwise known as Nassau county parcel ID section 39
     9  block 107 lot 1. If accepted, the application shall be reviewed as if it
    10  had been received on or before the taxable status date  established  for
    11  such roll.
    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  by  the  Nassau  County  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  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.
                                                                   LBD10530-01-3