Bill Text: NY S08335 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to permitting a retroactive property tax exemption to Korean Presbyterian Church of Bayside for the 2015-2016 and the 2016-2017 assessment rolls.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2018-12-07 - SIGNED CHAP.388 [S08335 Detail]
Download: New_York-2017-S08335-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8335 IN SENATE May 2, 2018 ___________ Introduced by Sen. BROOKS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the Korean Presbyterian Church of Bayside 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 Korean Presbyterian Church of Bayside an application for exemption 4 from real property taxes pursuant to section 420-a of the real property 5 tax law with respect to the 2015-2016 assessment roll for a portion of 6 the 2015-2016 school taxes and the 2016 general taxes and with respect 7 to the 2016-2017 assessment roll for the 2016-2017 school taxes and the 8 2017 general taxes for the parcel conveyed to such organization located 9 at 1570 Park Avenue, town of Hempstead in the county of Nassau, other- 10 wise known as Nassau county parcel ID section 56 block 35 lots 153 and 11 154. 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 19 its sole discretion, provide for the refund of those taxes paid and 20 cancel those taxes, fines, penalties, liens or interest remaining 21 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. LBD15292-01-8