Bill Text: NY S07612 | 2021-2022 | General Assembly | Introduced

New York Senate Bill 7612 (Prior Session Legislation)

Introduced

Bill Title: Permits India Pentecostal Assembly, Inc. to file an application for real property tax exemption for property owned at 310 South Oyster Bay Rd, Syosset.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-11-23 - SIGNED CHAP.657 [S07612 Detail]

Download: New_York-2021-S07612-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7612

                               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

        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 and 2020-2021 school taxes and the   2020  and
     6  2021  general  taxes, for the parcel owned by such not-for-profit corpo-
     7  ration which is located at 310 South Oyster Bay Rd, Syosset,  County  of
     8  Nassau,  otherwise  known  as Nassau County tax map district section 12,
     9  block 482, lot 3, which was purchased by such organization on  June  30,
    10  2020.  If  accepted, the application shall be reviewed as if it had been
    11  received on or before the  taxable  status  date  established  for  such
    12  assessment rolls.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption  if  such  organization  had  filed  an  application  for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval  by  the  Nassau  County  legislature,  may  make   appropriate
    17  correction  to  the subject rolls. If such exemption is granted and such
    18  organization, therefore, shall have paid any tax  with  respect  to  the
    19  subject  rolls,  the applicable governing body or tax department may, in
    20  its sole discretion, provide for the refund  of  those  taxes  paid  and
    21  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    22  unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13330-01-1