NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6098REVISED 4/18/23
SPONSOR: Brown E
 
TITLE OF BILL:
An act in relation to authorizing the Shulamith School for Girls to file
with the county of Nassau assessor an application for a retroactive real
property tax exemption
 
PURPOSE OR GENERAL IDEA OF BILL:
An act in relation to authorizing the Shulamith School for Girls to file
with the county of Nassau assessor an application for a retroactive real
property tax exemption
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Shulamith School for Girls an application for exemption from real
property taxes pursuant to section 420-a of the real property tax law
for the 2021-2022 assessment roll for all the 2021-2022 school taxes and
all the 2022 general taxes for the parcel conveyed to such organization
located at 158 Irving Place, hamlet of Woodmere, town of Hempstead,
county of Nassau, otherwise known as Nassau county parcel ID section 39
block 107 lot 1. If accepted, the application shall be reviewed as if it
had been received on or before the taxable status date established for
such roll.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Nassau County legislature, may make appropriate correction to the
subject rolls. If such exemption is granted and such organization,
therefore, shall have paid any tax with respect to the subject rolls,
the applicable governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel those
taxes, fines, penalties, liens or interest remaining unpaid.
 
JUSTIFICATION:
Shulamith School for Girls is a not-for-profit tax-exempt organization
that purchased property located at 158 Irving Place, hamlet of Woodmere,
town of Hempstead, county of Nassau, otherwise known as Nassau county
parcel ID section 39 block 107 lot 1. The property filed for and was
granted an exemption pursuant to Real Property Tax Law Section 420-a,
effective with the 2022/23 tax year. A tax lien related to the 2021/22
tax year ("the gap year") had a pre closing status date.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6098
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT in relation to authorizing the Shulamith School for Girls to file
with the county of Nassau assessor 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 county of Nassau is hereby authorized to accept from
3 the Shulamith School for Girls an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law
5 for the 2021-2022 assessment roll for all the 2021-2022 school taxes and
6 all the 2022 general taxes for the parcel conveyed to such organization
7 located at 158 Irving Place, hamlet of Woodmere, town of Hempstead,
8 county of Nassau, otherwise known as Nassau county parcel ID section 39
9 block 107 lot 1. If accepted, the application shall be reviewed as if it
10 had been received on or before the taxable status date established for
11 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 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.
LBD10530-01-3