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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4245

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 13, 2023
                                       ___________

        Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
          Committee on Real Property Taxation

        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 420-a of the real property tax law
     5  with respect to the 2019-2020  and  2020-2021  assessment  rolls  for  a
     6  portion  of  the  2019-2020  school taxes,   all of the 2020-2021 school
     7  taxes, a portion of the 2020 general taxes and all of the  2021  general
     8  taxes for the parcel conveyed to such organization located at 2083 Sene-
     9  ca  Gate, hamlet of Merrick, town of Hempstead, county of Nassau, other-
    10  wise known as Nassau county parcel ID section 56 block 447  lot  13.  If
    11  accepted,  the  application shall be reviewed as if it had been received
    12  on or before the taxable status date established for such 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,  the  assessor,  upon
    16  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax with respect to the
    19  subject rolls, the applicable governing body or tax department  may,  in
    20  its  sole  discretion,  provide  for  the refund of those taxes paid and
    21  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    22  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.
                                                                   LBD07936-01-3