Bill Text: NY S08335 | 2017-2018 | General Assembly | Introduced

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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

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                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