STATE OF NEW YORK ________________________________________________________________________ 7204 2017-2018 Regular Sessions IN ASSEMBLY April 12, 2017 ___________ Introduced by M. of A. RA -- 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 Bais Torah U'tefillah BTU for certain parcel in the town of 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 Bais Torah U'tefillah BTU an application for exemption from real proper- 4 ty taxes pursuant to section 420-a of the real property tax law for the 5 2015-2016 school year and 2016 general tax roll for the parcel located 6 in the town of Hempstead at 416 Hempstead Avenue, West Hempstead, other- 7 wise known as: section 35, block 372, lot 129. If accepted, such appli- 8 cation shall be reviewed as if it had been received on or before the 9 taxable status dates established for such rolls. If satisfied that such 10 non-profit would otherwise be entitled to such exemption if such non- 11 profit had filed an application for exemption by the appropriate taxable 12 status dates, the assessor, upon approval of the Nassau county legisla- 13 ture, may grant exemption from all taxation and make appropriate 14 corrections to the subject rolls. If such exemption is granted and such 15 non-profit therefore shall have paid any tax with respect to the subject 16 rolls, the governing body or tax department may, in its sole discretion, 17 provide for the refund of those taxes paid and cancel any taxes, fines, 18 penalties, interest or tax liens remaining unpaid. 19 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10826-01-7