Bill Text: NY S05502 | 2017-2018 | General Assembly | Amended

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Bill Title: Authorizes Bais Torah U'tefillah BTU to file an application with the assessor of the county of Nassau for a retroactive property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2017-08-21 - SIGNED CHAP.250 [S05502 Detail]

Download: New_York-2017-S05502-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         5502--A
            Cal. No. 799
                               2017-2018 Regular Sessions
                    IN SENATE
                                      April 3, 2017
                                       ___________
        Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading
        AN  ACT  to  authorize the assessor of the county of Nassau to accept an
          application for exemption from real property  taxes  from  Bais  Torah
          U'tefillah BTU for certain parcel in the town of Hempstead
          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  Bais Torah U'tefillah BTU an application for exemption from real proper-
     4  ty taxes pursuant to section 420-a of the real property tax law for part
     5  of the 2015 general tax roll, the 2015-2016 school and the 2016  general
     6  tax  roll  for  the parcel located in the town of Hempstead at 416 Hemp-
     7  stead Avenue, West Hempstead, otherwise known as: section 35, block 372,
     8  lot 129. If accepted, such application shall be reviewed as  if  it  had
     9  been received on or before the taxable status dates established for such
    10  rolls.  If satisfied that such non-profit would otherwise be entitled to
    11  such exemption if such non-profit had filed an application for exemption
    12  by the appropriate taxable status dates, the assessor, upon approval  of
    13  the Nassau county legislature, may grant exemption from all taxation and
    14  make  appropriate corrections to the subject rolls. If such exemption is
    15  granted and such non-profit therefore  shall  have  paid  any  tax  with
    16  respect  to the subject rolls, the governing body or tax department may,
    17  in its sole discretion, provide for the refund of those taxes  paid  and
    18  cancel  any  taxes,  fines,  penalties,  interest or tax liens remaining
    19  unpaid.
    20    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10826-05-7