Bill Text: NY A09528 | 2023-2024 | General Assembly | Introduced

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Bill Title: Permits Congregation Kollel Tiferes Zvi to file an application for a real property tax exemption with respect to the tax years 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019 and 2019-2020.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-03-20 - referred to real property taxation [A09528 Detail]

Download: New_York-2023-A09528-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9528

                   IN ASSEMBLY

                                     March 20, 2024
                                       ___________

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

        AN ACT in relation to permitting Congregation Kollel Tiferes Zvi to file
          an application for a real property tax exemption

          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  commissioner  of  the New York city department of finance is hereby
     3  authorized to accept from Congregation Kollel Tiferes Zvi an application
     4  for exemption from real property taxes pursuant to section 420-a and 462
     5  of the real property tax law with respect to the  tax  years  2009-2010,
     6  2010-2011,  2011-2012, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-
     7  2017, 2017-2018, 2018-2019 and 2019-2020 assessment rolls for all of the
     8  school taxes and all of the general taxes for the parcel owned  by  such
     9  organization located at 4607 14th Avenue, borough of Brooklyn, county of
    10  Kings, otherwise known as block 05624, lot 0007. If accepted, the appli-
    11  cation  shall  be  reviewed  as if it had been received on or before the
    12  taxable status date established for such assessment 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  commissioner  of
    16  the New York city department of finance, upon approval by the city coun-
    17  cil  of  the  city  of  New  York, may grant exemption from all taxation
    18  beginning with the date of acquisition of the property  by  such  entity
    19  and  make  appropriate correction to the subject roll. If such exemption
    20  is granted and such organization, therefore, shall  have  paid  any  tax
    21  with respect to the subject roll, the department of  finance may, in its
    22  sole  discretion,  provide for the refund of those taxes paid and cancel
    23  those taxes, fines, penalties, liens or interest remaining unpaid.
    24    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14642-02-4