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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9576
SPONSOR: McDonough TITLE OF BILL:
An act in relation to authorizing the John Theissen Children Foundation,
Inc. to receive retroactive real property tax exempt status
PURPOSE:
Authorizes the John Theissen Childrens Foundation, Inc. receive retroac-
tive real property tax exemption status.
SUMMARY OF 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 John Theissen Children Foundation, Inc.
Section 2. This act shall take effect immediately.
JUSTIFICATION:
This legislation was requested by the John Theissen Childrens Founda-
tion, Inc., that helps sick and underprivileged children across Long
Island in any capacity possible. The purchase occurred after the tax-ex-
empt status filing deadline for 2022-2023. The purchase and use occurred
after the tax exemption deadline for 2022-2023.
Having purchased the property after the tax exemption filing deadline,
The John Theissen Childrens Foundation, Inc. now seeks retroactive tax
exemption for the 2022-2023 assessment roll and authorization for the
exemption from payment of taxes for 2022-2023 school taxes and 2023
general taxes, to refund those taxes paid, and to cancel any taxes,
fines, penalties, liens, or interest remaining unpaid.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None This act shall take effect immediately.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9576
IN ASSEMBLY
March 20, 2024
___________
Introduced by M. of A. McDONOUGH -- read once and referred to the
Committee on Real Property Taxation
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-a 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 2022 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.
LBD14698-01-4
