Bill Text: NY S06429 | 2019-2020 | General Assembly | Amended

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Bill Title: Authorizes the Yeshiva Shaar Ephraim of Monsey, Inc. to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-12-06 - SIGNED CHAP.610 [S06429 Detail]

Download: New_York-2019-S06429-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6429--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                      June 10, 2019
                                       ___________

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

        AN ACT in relation to authorizing the Yeshiva Shaar Ephraim of Monsey to
          file an application for a retroactive real property tax exemption

          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 town  of  Ramapo,  county  of  Rockland,  is  hereby
     3  authorized  to accept from Yeshiva Shaar Ephraim of Monsey, Inc., a not-
     4  for-profit organization, an application for exemption from real property
     5  taxes pursuant to section 420-a of the real property  tax  law  for  the
     6  2016 assessment roll, for a parcel owned by such organization located at
     7  178 Maple Avenue in the town of Ramapo, Rockland County, otherwise known
     8  as  Rockland county tax map section 56.08, block 3, lot 57. If accepted,
     9  such application shall be reviewed as if it  had  been  received  on  or
    10  before the taxable status dates established for such roll.
    11    If  satisfied that such non-profit would otherwise be entitled to such
    12  exemption if such non-profit had filed an application for  exemption  by
    13  the appropriate taxable status dates, the assessor, upon approval of the
    14  town  board  of  Ramapo,  may grant exemption from all taxation and make
    15  appropriate corrections to the subject roll. If such exemption is grant-
    16  ed and such non-profit therefor shall have paid any tax with respect  to
    17  the  subject roll, the governing body or tax department may, in its sole
    18  discretion, provide for the refund of those taxes paid  and  cancel  any
    19  taxes, fines, penalties, interest or tax liens remaining 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.
                                                                   LBD13280-03-9