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A02208 Summary:

BILL NOA02208
 
SAME ASSAME AS S02233
 
SPONSORWilliams
 
COSPNSR
 
MLTSPNSR
 
Amd §1, Chap of 2022 (as proposed in S.9196 & A.10419)
 
Authorizes the Bais Torah U'tefillah to receive retroactive real property tax exempt status upon approval by the Nassau county legislature.
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A02208 Actions:

BILL NOA02208
 
01/25/2023referred to real property taxation
01/31/2023reported referred to ways and means
01/31/2023reported referred to rules
01/31/2023reported
01/31/2023rules report cal.75
01/31/2023ordered to third reading rules cal.75
02/01/2023substituted by s2233
 S02233 AMEND= THOMAS
 01/19/2023REFERRED TO RULES
 01/23/2023ORDERED TO THIRD READING CAL.170
 01/30/2023PASSED SENATE
 01/30/2023DELIVERED TO ASSEMBLY
 01/30/2023referred to real property taxation
 02/01/2023substituted for a2208
 02/01/2023ordered to third reading rules cal.75
 02/01/2023passed assembly
 02/01/2023returned to senate
 03/03/2023DELIVERED TO GOVERNOR
 03/03/2023SIGNED CHAP.104
 01/19/2023REFERRED TO RULES
 01/23/2023ORDERED TO THIRD READING CAL.170
 01/30/2023PASSED SENATE
 01/30/2023DELIVERED TO ASSEMBLY
 01/30/2023referred to real property taxation
 02/01/2023substituted for a2208
 02/01/2023ordered to third reading rules cal.75
 02/01/2023passed assembly
 02/01/2023returned to senate
 03/03/2023DELIVERED TO GOVERNOR
 03/03/2023SIGNED CHAP.104
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A02208 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2208
 
SPONSOR: Williams
  TITLE OF BILL: An act to amend a chapter of the laws of 2022 authorizing the Bais Torah U'tefillah to receive retroactive real property tax exempt status, as proposed in legislative bills numbers S. 9196 and A. 10419, in relation to making technical corrections thereto   PURPOSE: The purpose of this bill is to effectuate an amendment to Chapter 436 of the laws 2022 (Approval message 12) related to whom is authorized to approve the application for exemption.   SUMMARY: This bill makes technical changes to the underlying chapter to reflect that the Nassau County legislature is authorized to approve an applica- tion for exemption.   JUSTIFICATION: Bais Torah U'tefillah is a not-for-profit tax-exempt organization that owns property located in Nassau County at 401 Hempstead Avenue, West Hempstead, N.Y. The organization purchased the property on December 29, 2020 for use as a synagogue and an exemption was filed in a timely manner with the Nassau County Assessor for the 2021/22 tax year. Chapter 436 of the laws of 2022 provided Chabad of Oceanside, Inc. with an exemption from real property taxes pursuant to 420-a of the Real Proper- ty Tax Law. This legislation makes technical changes to that chapter to ensure it can be implemented effectively.   PRIOR LEGISLATIVE HISTORY: This bill is a chapter amendment to chapter 436 of the laws of 2022.   FISCAL IMPLICATIONS: None to the state.   EFFECTIVE DATE: This act shall take effect on the same date and in the same manner as a chapter of the laws of 2022 authorizing the Bais Torah U'tefillah to receive retroactive real property tax exempt status, as proposed in legislative bills numbers S. 9196 and A. 10419, takes effect.
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A02208 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2208
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 25, 2023
                                       ___________
 
        Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
          tee on Real Property Taxation
 
        AN ACT to amend a chapter of the laws of 2022 authorizing the Bais Torah
          U'tefillah to receive retroactive real  property tax exempt status, as
          proposed  in  legislative  bills  numbers  S.  9196  and  A. 10419, in
          relation to making technical corrections thereto
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Section 1 of a chapter of the laws of 2022 authorizing the
     2  Bais Torah U'tefillah to receive retroactive real   property tax  exempt
     3  status,  as  proposed in legislative bills numbers S. 9196 and A. 10419,
     4  is amended to read as follows:
     5    Section 1. Notwithstanding any other provision of law to the contrary,
     6  the assessor of the county of Nassau is hereby authorized to accept from
     7  Bais Torah U'tefillah, an application for exemption from  real  property
     8  taxes  pursuant  to  section  420-a  of  the  real property tax law with
     9  respect to a portion of the 2020-2021 school taxes and all of  the  2021
    10  general  taxes  for  the parcel conveyed to such organization, with such
    11  parcel being located at 401 Hempstead Avenue,  in  the  hamlet  of  West
    12  Hempstead,  in  the  town of Hempstead, otherwise known as Nassau county
    13  tax map section 35, block 340, lot 5.    If  accepted,  the  application
    14  shall  be  reviewed  as if it had been received on or before the taxable
    15  status dates established for such rolls.
    16    If satisfied that such organization would  otherwise  be  entitled  to
    17  such  exemption  if  such organization had acquired the subject property
    18  and filed an application for exemption by the appropriate taxable status
    19  date, the assessor, upon approval by  the  [town  board]  Nassau  county
    20  legislature,  may grant exemption from all taxation and make appropriate
    21  corrections to the subject rolls.  If such exemption is granted and such
    22  organization therefore shall have paid  any  tax  with  respect  to  the
    23  subject  roll,  the  governing  body  or tax department may, in its sole
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03986-01-3

        A. 2208                             2
 
     1  discretion, provide for the refund of those taxes paid  and  cancel  any
     2  taxes, fines, penalties, interest or tax liens remaining unpaid.
     3    §  2.  This  act  shall  take  effect on the same date and in the same
     4  manner as a chapter of the laws  of  2022  authorizing  the  Bais  Torah
     5  U'tefillah  to  receive retroactive real  property tax exempt status, as
     6  proposed in legislative bills  numbers  S.  9196  and  A.  10419,  takes
     7  effect.
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