Bill Text: NY S08708 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the John Theissen Children Foundation, Inc. to receive retroactive real property tax exempt status for a parcel located at 1492 Wantagh Avenue, hamlet of Wantagh, town of Hempstead, county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2024-09-27 - SIGNED CHAP.392 [S08708 Detail]

Download: New_York-2023-S08708-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8708--A
            Cal. No. 898

                    IN SENATE

                                      March 4, 2024
                                       ___________

        Introduced  by  Sen.  RHOADS -- 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, passed by Senate and delivered  to
          the  Assembly, recalled, vote reconsidered, restored to third reading,
          amended and ordered reprinted, retaining its place  in  the  order  of
          third reading

        AN ACT in relation to authorizing the John Theissen Children Foundation,
          Inc.  to receive retroactive real property tax exempt status

          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  the John Theissen Children Foundation, Inc. an application for exemption
     4  from real property taxes pursuant to section 420-b of the real  property
     5  tax law for the 2022-2023 assessment roll for a portion of the 2022-2023
     6  school  taxes  and  a  portion  of the 2023 general taxes for the parcel
     7  conveyed to such organization located at 1492 Wantagh Avenue, hamlet  of
     8  Wantagh,  town of Hempstead, county of Nassau, otherwise known as Nassau
     9  county tax map section 56, block H, lot 2319. If accepted, the  applica-
    10  tion shall be reviewed as if it had been received on or before the taxa-
    11  ble status dates established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the  subject roll. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  roll,  the  applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14698-03-4