Bill Text: NY S09778 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-06-07 - RECOMMITTED TO RULES [S09778 Detail]

Download: New_York-2023-S09778-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         9778--B
            Cal. No. 1809

                    IN SENATE

                                      May 30, 2024
                                       ___________

        Introduced  by  Sen. MARTINS -- 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 -- committee discharged  and  said  bill
          committed  to  the  Committee  on Rules -- ordered to a third reading,
          amended and ordered reprinted, retaining its place  in  the  order  of
          third reading

        AN  ACT  in  relation  to  authorizing  the county of Nassau assessor to
          accept an application for a real property tax exemption from  Gurdwara
          Guru Tegh Bahadur Sahib, Inc.

          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  Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
     4  real property taxes pursuant to section 430 of the real property tax law
     5  with respect to the 2022 and 2023 assessment rolls for all of  the  2023
     6  general taxes and all of the 2022-2023 school taxes for the parcel owned
     7  by such corporation located at 2000 Hillside Avenue, village of New Hyde
     8  Park,  town  of  Hempstead,  county of Nassau, otherwise known as Nassau
     9  county tax map district section 8 block 21114 lots 607, 608 and 609.  If
    10  accepted,  the  application shall be reviewed as if it had been received
    11  on or before the taxable status date  established  for  such  assessment
    12  roll.
    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, including acknowledge-
    16  ment of the letter from the Internal Revenue Service dated September 19,
    17  2022  granting  such organization exemption from federal income tax, the
    18  assessor, upon approval by  the  Nassau  county  legislature,  may  make
    19  appropriate correction to the subject roll. If such exemption is granted
    20  and  such  organization, therefore, shall have paid any tax with respect
    21  to the subject roll, the applicable governing  body  or  tax  department
    22  may,  in its sole discretion, provide for the refund of those taxes paid
    23  and 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.
                                                                   LBD15801-05-4
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