Bill Text: NY A10519 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-09-13 - print number 10519b [A10519 Detail]

Download: New_York-2023-A10519-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10519

                   IN ASSEMBLY

                                      May 30, 2024
                                       ___________

        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
          once and referred to the Committee on Real Property Taxation

        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept  an application for a real property tax exemption from Gurdwara
          Guru Tegh Bahadur Sahib, Inc.

          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  Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
     4  real property taxes pursuant to sections 420-a and 462 of the real prop-
     5  erty  tax law with respect to the 2022 and 2023 assessment rolls for all
     6  of the 2022 and 2023 general taxes, and all of the 2022 and 2023  school
     7  taxes  for  the parcel owned by such corporation located at 200 Hillside
     8  Avenue, village of New Hyde Park, town of Hempstead, county  of  Nassau,
     9  otherwise  known as Nassau county tax map district section 8 block 21114
    10  lots 607, 608 and 609. If accepted, the application shall be reviewed as
    11  if it had been received on or before the taxable status date established
    12  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, including acknowledge-
    16  ment of the letter from the Internal Revenue Service dated September 19,
    17  2022 granting such organization exemption from federal income  tax,  the
    18  assessor,  upon  approval  by  the  Nassau  county legislature, may make
    19  appropriate correction to the subject roll. If such exemption is granted
    20  and such organization, therefore, shall have paid any tax  with  respect
    21  to  the  subject  roll,  the applicable governing body or tax department
    22  may, in its sole discretion, provide for the refund of those taxes  paid
    23  and  cancel  those  taxes, fines, penalties, liens or interest remaining
    24  unpaid.
    25    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15801-01-4