Bill Text: NY S00103 | 2019-2020 | General Assembly | Amended

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Bill Title: Authorizes The New Horizon Counseling Center, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-11-20 - SIGNED CHAP.508 [S00103 Detail]

Download: New_York-2019-S00103-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         103--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 9, 2019
                                       ___________

        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT authorizing The New Horizon Counseling Center,  Inc.  to  receive
          retroactive real property tax exempt status

          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 New Horizon Counseling Center, Inc.  an  application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for the 2016 and the 2017 general tax years  and  the  2016-2017
     6  school tax year, for the parcel conveyed to such organization, with such
     7  parcel  being  located at 40 East Merrick Road, in the village of Valley
     8  Stream, town of Hempstead, county of Nassau, otherwise known  as  Nassau
     9  county  parcel  ID  section  37  block 103 lot group 16-25 and lot group
    10  26-27. If accepted, the application shall be reviewed as if it had  been
    11  received on or before the taxable status date established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03453-05-9