Bill Text: NY S08135 | 2017-2018 | General Assembly | Amended

Bill Title: Authorizes the assessor of the county of Nassau to accept from Yeshiva Nishmas HaTorah, Inc. an application for exemption from real property taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-12-28 - SIGNED CHAP.497 [S08135 Detail]

Download: New_York-2017-S08135-Amended.html

                STATE OF NEW YORK
                    IN SENATE
                                      April 6, 2018
        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT authorizing Yeshiva Nishmas HaTorah, Inc. to receive  retroactive
          real property tax exempt status
          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 Yeshiva Nishmas HaTorah, Inc. an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect to the 2015-2016 assessment roll for a portion of the 2016
     6  general taxes, with respect to the 2016-2017 assessment roll for all  of
     7  the  2016-2017  school taxes and all of the 2017 general taxes, and with
     8  respect to the 2017-2018 assessment roll, all of  the  2017-2018  school
     9  taxes  and all of the 2018 general taxes for the parcel conveyed to such
    10  organization located at 4 Franklin Place, in  the  hamlet  of  Woodmere,
    11  town  of  Hempstead,  county of Nassau, otherwise known as Nassau county
    12  parcel ID section 39 block 212 lot 140.  If  accepted,  the  application
    13  shall  be  reviewed  if  it  has  been received on or before the taxable
    14  status date established for such roll.
    15    If satisfied that such organization would  otherwise  be  entitled  to
    16  such  exemption  if  such  organization  had  filed  an  application for
    17  exemption by the appropriate taxable status  date,  the  assessor,  upon
    18  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    19  correction to the subject rolls. If such exemption is granted  and  such
    20  organization,  therefore,  shall  have  paid any tax with respect to the
    21  subject rolls, the applicable governing body or tax department  may,  in
    22  its  sole  discretion,  provide  for  the refund of those taxes paid and
    23  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    24  unpaid.
    25    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.