Bill Text: NY A10710 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 10710 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2024-09-18 - referred to real property taxation [A10710 Detail]

Download: New_York-2023-A10710-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10710

                   IN ASSEMBLY

                                   September 18, 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 The Cath-
          edral of the Incarnation in the Diocese of Long Island

          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  The Cathedral of the Incarnation in the Diocese of Long Island an appli-
     4  cation for exemption from real property taxes pursuant to section 462 of
     5  the real property tax law for the 2023-2024 assessment roll for  all  of
     6  the  2023-2024  village  taxes,  all  of  the  2023-2024 school taxes, a
     7  portion of the 2023 general taxes and all of the 2024 general taxes  for
     8  the parcel conveyed to such organization located at 32 Cathedral Avenue,
     9  town  of  Hempstead,  county of Nassau, otherwise known as Nassau county
    10  parcel ID section 34, block 131, lot 107. If accepted,  the  application
    11  shall  be  reviewed  as if it had been received on or before the taxable
    12  status date established for such 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  assessor,  upon
    16  approval   by  the  Nassau  county  legislature,  may  make  appropriate
    17  correction to the subject rolls. If such exemption is granted  and  such
    18  organization,  therefore,  shall  have  paid any tax 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.
                                                                   LBD16087-01-4