Bill Text: NY A06368 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to permitting a retroactive property tax exemption to Shelter Rock Islamic Center, Inc. for portions of the 2018-2019 school taxes and 2019 general taxes and 2018 general taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-10-04 - SIGNED CHAP.346 [A06368 Detail]

Download: New_York-2019-A06368-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6368
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 7, 2019
                                       ___________
        Introduced by M. of A. D'URSO -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT  to  authorize the assessor of the county of Nassau to accept an
          application for exemption from real property taxes from  Shelter  Rock
          Islamic  Center, Inc. for a certain parcel in the Village of Roslyn in
          the town of North Hempstead
          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  Shelter Rock Islamic Center, Inc. an application for exemption from real
     4  property  taxes  pursuant  to section 420-a of the real property tax law
     5  for part of or a portion of the 2018 general tax roll and for a  portion
     6  of  the  2018-2019  school  tax  roll  and 2019 general tax roll for the
     7  parcel conveyed to such organization located at  2  Shelter  Rock  Road,
     8  Village  of Roslyn, town of North Hempstead, county of Nassau, otherwise
     9  known as Nassau county parcel ID section 9 block 652 lot 18.
    10    If accepted, such application shall be reviewed  as  if  it  had  been
    11  received  on  or  before  the  taxable status dates established for such
    12  rolls. If satisfied that such non-profit would otherwise be entitled  to
    13  such exemption if such non-profit had filed an application for exemption
    14  by  the appropriate taxable status dates, the assessor, upon approval of
    15  the Nassau county legislature, may grant exemption from all taxation and
    16  make appropriate corrections to the subject rolls. If such exemption  is
    17  granted  and  such  non-profit  therefore  shall  have paid any tax with
    18  respect to the subject rolls, the governing body or tax department  may,
    19  in  its  sole discretion, provide for the refund of those taxes paid and
    20  cancel any taxes, fines, penalties,  interest  or  tax  liens  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.
                                                                   LBD08603-02-9