Bill Text: NY S06797 | 2023-2024 | General Assembly | Amended
Bill Title: Authorizes Saddle Rock Minyan to file an application for retroactive real property tax exemption with respect to the 2021-2022 and 2022-2023 assessment rolls.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-05-15 - SUBSTITUTED BY A7041A [S06797 Detail]
Download: New_York-2023-S06797-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6797--A Cal. No. 1119 2023-2024 Regular Sessions IN SENATE May 10, 2023 ___________ Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged and said bill committed to the Committee on Rules -- ordered to a third reading, amended and ordered reprinted, retain- ing its place in the order of third reading AN ACT in relation to authorizing Saddle Rock Minyan to file an applica- tion for 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 county of Nassau is hereby authorized to accept from 3 Saddle Rock Minyan an application for exemption from real property taxes 4 pursuant to section 420-a of the real property tax law with respect to 5 the 2021-2022 and 2022-2023 assessment rolls for a portion of the 2021- 6 2022 school taxes, a portion of the 2021 general taxes, all of the 7 2022-2023 school taxes, and all of the 2022 general taxes for the parcel 8 owned by such organization, with such parcel being located at 115 Green- 9 leaf Hill, in the incorporated village of Saddle Rock, town of North 10 Hempstead, county of Nassau, otherwise known as Nassau county tax map 11 district 007, section 02, block 318, lot 60. If accepted, the applica- 12 tion shall be reviewed as if it had been received on or before the taxa- 13 ble status dates established for such rolls. 14 If satisfied that such organization would otherwise be entitled to 15 such exemption if such organization had acquired the subject property 16 and filed an application for exemption by the appropriate taxable status 17 date, the assessor, upon approval by the Nassau county legislature, may 18 grant exemption from all taxation beginning on the date of the convey- 19 ance of such parcel to such organization, and make appropriate 20 corrections to the subject rolls. If such exemption is granted and such 21 organization therefore shall have paid any tax with respect to the 22 subject rolls, the governing body or tax department may, in its sole 23 discretion, provide for the refund of those taxes paid and cancel any 24 taxes, fines, penalties, interest or tax liens remaining unpaid. 25 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11138-03-3
