S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5179
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                      May 6, 2015
                                      ___________
       Introduced  by  Sen.  SKELOS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize Machon Basya Rochel, Inc. to retroactively apply for
         a real property tax exemption for certain property in the  village  of
         Lawrence, county of Nassau
         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  Machon Basya Rochel, Inc., an application for exemption from real  prop-
    4  erty  taxes  pursuant  to section 420-a of the real property tax law for
    5  the 2012  assessment  roll,  for  the  2013  assessment  roll,  for  the
    6  2011-2012  school  taxes,  and  for  the  2012-2013 school taxes for the
    7  parcel owned by such  not-for-profit  entity  which  is  located  at  49
    8  Lawrence Avenue, in the village of Lawrence, county of Nassau, otherwise
    9  known  as  Nassau  county section 40, block 90, lots 14, 15 and 105.  If
   10  accepted, the application shall be reviewed as if it had  been  received
   11  on or before the taxable status date established for such rolls.
   12    If  satisfied that such not-for-profit organization would otherwise be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  an application for exemption by the appropriate taxable status date, the
   15  assessor, upon approval by  the  Nassau  county  legislature,  may  make
   16  appropriate correction to the subject rolls. If such exemption is grant-
   17  ed  and  such  organization,  therefore,  shall  have  paid any tax with
   18  respect to the subject rolls,  the  applicable  governing  body  or  tax
   19  department  may, in its sole discretion, provide for the refund of those
   20  taxes paid and cancel those taxes, fines, penalties, liens, or  interest
   21  remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10888-01-5