STATE OF NEW YORK ________________________________________________________________________ 8135--A 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. LBD15169-05-8