S T A T E O F N E W Y O R K
________________________________________________________________________
5179--C
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 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
reported favorably from said committee and committed to the Committee
on Rules -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
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 a
5 portion of the 2012 assessment roll with regard to the 2012 general
6 taxes, and the 2013 assessment roll for the parcel owned by such not-
7 for-profit entity which is located at 137 Lawrence Avenue, in the
8 village of Lawrence, county of Nassau, otherwise known as Nassau county
9 section 40, block 90, lots 14, 15 and 105. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10888-13-5
S. 5179--C 2
1 department may, in its sole discretion, provide for the refund of those
2 taxes paid and cancel those taxes, fines, penalties, liens, or interest
3 remaining unpaid.
4 S 2. This act shall take effect immediately.