Bill Text: NY A07850 | 2017-2018 | General Assembly | Amended
Bill Title: Relates to real property tax exemption for Congregation Gates of Prayer of Far Rockaway in the county of Nassau.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2018-07-31 - signed chap.127 [A07850 Detail]
Download: New_York-2017-A07850-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7850--A 2017-2018 Regular Sessions IN ASSEMBLY May 17, 2017 ___________ Introduced by M. of A. M. L. MILLER -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT in relation to permitting Congregation Gates of Prayer of Far Rockaway to file an application for certain real property tax exemptions 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 contra- 2 ry, the assessor of the county of Nassau is hereby authorized to accept, 3 from Congregation Gates of Prayer of Far Rockaway, an application for 4 exemption from real property taxes pursuant to section 420-a of the real 5 property tax law for the 2014-2015 assessment roll with respect to the 6 2014-2015 school tax and the 2015 general tax, and the 2015-2016 assess- 7 ment roll with respect to the 2015-2016 school tax and the 2016 general 8 tax for the property conveyed to such not-for-profit entity located at 9 138 Hards Lane in the village of Lawrence, otherwise known as Nassau 10 County Tax Map section 40, block 97, lot 128. If accepted, the applica- 11 tion shall be reviewed as if it had been received on or before the taxa- 12 ble status date established for such rolls. If satisfied that such not- 13 for-profit organization would otherwise be entitled to such exemptions 14 if such not-for-profit organization had filed an application for 15 exemptions by the appropriate taxable status dates, the assessor, upon 16 approval by the Nassau county legislature may make appropriate 17 correction to the subject rolls. If such exemptions are granted and such 18 organization, therefore, shall have paid any taxes 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. LBD04697-04-7
