Bill Text: NY S06808 | 2017-2018 | General Assembly | Introduced

New York Senate Bill 6808 (Prior Session Legislation)

Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2018-06-07 - referred to real property taxation [S06808 Detail]

Download: New_York-2017-S06808-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          6808
                               2017-2018 Regular Sessions
                    IN SENATE
                                      June 19, 2017
                                       ___________
        Introduced  by  Sen.  HANNON -- 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 a portion of 2014  general  taxes,  a  portion  of  the
     6  2013-2014  school  taxes,  all  the  2014-2015, 2015-2016, 2016-2017 and
     7  2017-2018 school taxes, and all of the 2015, 2016, 2017 and 2018 general
     8  taxes for the parcel that such church took possession of  on  April  29,
     9  2014,  located in the town of Hempstead at 880 Ossipee Court, West Hemp-
    10  stead, otherwise known as: section 35, block 650, lot  6.  If  accepted,
    11  such  application  shall  be  reviewed  as if it had been received on or
    12  before the taxable status dates  established  for  such  tax  rolls.  If
    13  satisfied that such church would otherwise be entitled to such exemption
    14  if such church had filed an application for exemption by the appropriate
    15  taxable  status  dates, the assessor, upon approval of the Nassau county
    16  legislature, may grant exemption from all taxation and make  appropriate
    17  corrections to the subject rolls.  If such exemption is granted and such
    18  church  therefore  shall  have  paid any tax with respect to the subject
    19  rolls, the governing body or tax department may, in its sole discretion,
    20  provide for the refund of those taxes paid and cancel any taxes,  fines,
    21  penalties, interest 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.
                                                                   LBD13278-01-7