Bill Text: NY A10405 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes Maranatha Grace Church to file, with the county of Nassau, an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-06-19 - substituted by s8218 [A10405 Detail]

Download: New_York-2017-A10405-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          10405
                   IN ASSEMBLY
                                     April 19, 2018
                                       ___________
        Introduced by M. of A. HOOPER -- read once and referred to the Committee
          on Real Property Taxation
        AN  ACT to authorize Maranatha Grace Church to file an application, with
          the county of Nassau, for a retroactive 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 assessor of the county of Nassau is hereby authorized to accept from
     3  Maranatha  Grace  Church an application for exemption from real property
     4  taxes pursuant to section 420-a of the  real  property  tax  law  for  a
     5  portion  of  the 2016-17 school and the 2017 general tax roll and all of
     6  the 2017-18 school and the 2018 general tax roll for the parcel  located
     7  in the town of Hempstead at 982 Front Street, Uniondale, otherwise known
     8  as:  section  34, block 502, lot 693 and 694. If accepted, such applica-
     9  tion shall be reviewed as if it had been received on or before the taxa-
    10  ble status dates established for such  rolls.  If  satisfied  that  such
    11  church  would otherwise be entitled to such exemption if such church had
    12  filed an application for exemption by  the  appropriate  taxable  status
    13  dates, the assessor, upon approval of the Nassau county legislature, may
    14  grant  exemption  from  all taxation and make appropriate corrections to
    15  the subject rolls. If such exemption is granted and such  church  there-
    16  fore  shall  have  paid  any  tax with respect to the subject rolls, the
    17  governing body or tax department may, in its  sole  discretion,  provide
    18  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    19  ties, interest or tax liens remaining unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14700-01-8