Bill Text: NY A02725 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Congregation Beis Medrash of Lawrence to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2024-05-08 - print number 2725a [A02725 Detail]

Download: New_York-2023-A02725-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         2725--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 27, 2023
                                       ___________

        Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
          tee  on  Real Property Taxation -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT authorizing the Congregation Beis Medrash of Lawrence 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  Congregation Beis Medrash of Lawrence, an application for exemption from
     4  real property taxes pursuant to section 430 of the real property tax law
     5  with respect to the 2019-2020 assessment rolls for a portion of the 2019
     6  general taxes and all of the 2020 general taxes, and  all  of  2019-2020
     7  school  taxes  for  the  parcel conveyed to such organization, with such
     8  parcel being located at 15 Martin Lane,  in  the  village  of  Lawrence,
     9  otherwise  known  as Nassau county tax map section 40, block 199, lot 3.
    10  If accepted, the application  shall  be  reviewed  as  if  it  had  been
    11  received  on  or  before  the  taxable status dates established for such
    12  rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such organization had acquired the subject property
    15  and filed an application for exemption by the appropriate taxable status
    16  date, the assessor, upon approval by the Nassau county legislature,  may
    17  grant  exemption  from  all taxation and make appropriate corrections to
    18  the subject rolls.  If such exemption is granted and  such  organization
    19  therefore shall have paid any tax with respect to the subject rolls, the
    20  governing  body  or  tax department may, in its sole discretion, provide
    21  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    22  ties, interest or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04854-04-4