STATE OF NEW YORK
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7906--A
Cal. No. 941
IN SENATE
January 19, 2022
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Introduced by Sen. KAMINSKY -- 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 authorizing Chabad of Oceanside, 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 Chabad of Oceanside, Inc., an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law,
5 with respect to the 2020-2021 assessment roll, for a portion of the
6 2020-2021 school tax year, and the 2021 general tax year for the parcel
7 conveyed to such organization, with such parcel being located at 3700
8 Oceanside Road, town of Hempstead, county of Nassau, otherwise known as
9 Nassau county parcel ID section 60 block 090 lot 27. If accepted, the
10 application shall be reviewed as if it had been received on or before
11 the taxable status date established for such rolls.
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 rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, 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.
LBD13851-02-2
