Bill Text: NY A05802 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from 786 Muhammadi Masjid, Inc. for certain school and general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-09-27 - signed chap.342 [A05802 Detail]

Download: New_York-2023-A05802-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         5802--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 23, 2023
                                       ___________

        Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
          tee on Real Property Taxation -- recommitted to the Committee on  Real
          Property  Taxation  in  accordance  with  Assembly  Rule  3, sec. 2 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee

        AN  ACT  in  relation  to  authorizing  the county of Nassau assessor to
          accept an application for a  real  property  tax  exemption  from  786
          Muhammadi Masjid, 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  786 Muhammadi Masjid, Inc.  an application for exemption from real prop-
     4  erty taxes pursuant to section 420-a of the real property tax  law  with
     5  respect  to  the assessment roll for the 2022-2023 school taxes, and the
     6  2022 and 2023 general taxes for the parcel owned by such  not-for-profit
     7  corporation  located  at  704  Doblin  Street, hamlet of Elmont, town of
     8  Hempstead, county of Nassau, otherwise known as Nassau  county  tax  map
     9  district section 37 block 653 lot 23. If accepted, the application shall
    10  be  reviewed  as if it had been received on or before the taxable status
    11  date established for such assessment rolls.
    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.
                                                                   LBD10197-03-3