Bill Text: NY A04245 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Maimonides Educational Center to file an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Passed) 2024-09-27 - signed chap.339 [A04245 Detail]

Download: New_York-2023-A04245-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4245--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 13, 2023
                                       ___________

        Introduced  by  M.  of  A.  McDONOUGH,  BENDETT,  E. BROWN, DeSTEFANO --
          Multi-Sponsored by -- M. of A. MORINELLO -- read once and referred  to
          the  Committee on Real Property Taxation -- ordered to a third reading
          -- committed to the Committee on Real Property Taxation in  accordance
          with  Rule  3,  sec.  2 -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee

        AN ACT authorizing Maimonides Educational Center 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  Maimonides Educational Center an application  for  exemption  from  real
     4  property taxes pursuant to section 462 of the real property tax law with
     5  respect  to  the  2020-2021  assessment  rolls  for all of the 2020-2021
     6  school taxes, a portion of the 2020 general taxes and all  of  the  2021
     7  general  taxes  for  the parcel conveyed to such organization located at
     8  2083 Seneca Gate, hamlet  of  Merrick,  town  of  Hempstead,  county  of
     9  Nassau,  otherwise known as Nassau county parcel ID section 56 block 447
    10  lot 13. If accepted, the application shall be reviewed as if it had been
    11  received on or before the taxable status date established for such roll.
    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.
                                                                   LBD07936-02-4