Bill Text: NY S09178 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes a retroactive real property tax exemption for Hicksville United Methodist Church in the county of Nassau for general taxes years 2022 and 2023 and school taxes years 2021-2022 and 2022-2023.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2024-09-20 - SIGNED CHAP.329 [S09178 Detail]

Download: New_York-2023-S09178-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9178

                    IN SENATE

                                       May 2, 2024
                                       ___________

        Introduced  by  Sen.  RHOADS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT authorizing the Hicksville United  Methodist  Church  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  Hicksville United Methodist Church, an application  for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law with respect to all of the 2022 and 2023 general taxes, and  all  of
     6  2021-2022  and  2022-2023  school  taxes for the parcel conveyed to such
     7  organization, with such parcel being located at 130 W Old Country  Road,
     8  in  the  village of Hicksville, otherwise known as Nassau county tax map
     9  section 11, block 290, lots 201 and 202. If  accepted,  the  application
    10  shall  be  reviewed  as if it had been received on or before the taxable
    11  status dates established for such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such organization had acquired the subject property
    14  and filed an application for exemption by the appropriate taxable status
    15  date, the assessor, upon approval by the Nassau county legislature,  may
    16  grant  exemption  from  all taxation and make appropriate corrections to
    17  the subject rolls. If such exemption is granted  and  such  organization
    18  therefore shall have paid any tax with respect to the subject rolls, the
    19  governing  body  or  tax department may, in its sole discretion, provide
    20  for the refund of those taxes paid and cancel any taxes,  fines,  penal-
    21  ties, interest or tax liens remaining 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.
                                                                   LBD15381-01-4