Bill Text: NY S07610 | 2021-2022 | General Assembly | Amended

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Bill Title: Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 3 Avon Ct, Syosset.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-11-23 - SIGNED CHAP.656 [S07610 Detail]

Download: New_York-2021-S07610-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7610--B
            Cal. No. 483

                               2021-2022 Regular Sessions

                    IN SENATE

                                    December 17, 2021
                                       ___________

        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules  --  recommitted  to
          the  Committee  on  Local Government in accordance with Senate Rule 6,
          sec. 8 -- reported favorably from said committee, ordered to first and
          second report,  ordered  to  a  third  reading,  amended  and  ordered
          reprinted, retaining its place in the order of third reading -- passed
          by  Senate and delivered to the Assembly, recalled, vote reconsidered,
          restored to third reading, amended and  ordered  reprinted,  retaining
          its place in the order of third reading

        AN  ACT  in  relation  to permitting India Pentecostal Assembly, Inc. to
          file an application for 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  Nassau  county  assessor  is hereby authorized to accept from India
     3  Pentecostal Assembly, Inc., an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property tax  law  with
     5  respect  to  the  2019-2020  school  taxes and the 2019 and 2020 general
     6  taxes, for the parcel owned by such not-for-profit corporation which  is
     7  located  at  3 Avon Court, Syosset, County of Nassau, otherwise known as
     8  Nassau County tax map district section 12, block 482, lot 2,  which  was
     9  purchased  by  such organization on September 24, 2018. If accepted, the
    10  application shall be reviewed as if it had been received  on  or  before
    11  the taxable status date established for such assessment 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  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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13329-05-2
        S. 7610--B                          2

     1  its sole discretion, provide for the refund  of  those  taxes  paid  and
     2  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
     3  unpaid.
     4    § 2. This act shall take effect immediately.