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A05298 Summary:

BILL NOA05298
 
SAME ASSAME AS S05176
 
SPONSORLavine
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.
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A05298 Actions:

BILL NOA05298
 
03/07/2023referred to real property taxation
05/16/2023reported referred to ways and means
05/17/2023reported referred to rules
05/22/2023reported
05/22/2023rules report cal.200
05/22/2023substituted by s5176
 S05176 AMEND= THOMAS
 02/24/2023REFERRED TO LOCAL GOVERNMENT
 03/21/20231ST REPORT CAL.558
 03/22/20232ND REPORT CAL.
 03/23/2023ADVANCED TO THIRD READING
 03/28/2023PASSED SENATE
 03/28/2023DELIVERED TO ASSEMBLY
 03/28/2023referred to real property taxation
 05/22/2023substituted for a5298
 05/22/2023ordered to third reading rules cal.200
 05/22/2023passed assembly
 05/22/2023returned to senate
 09/07/2023DELIVERED TO GOVERNOR
 09/15/2023SIGNED CHAP.432
 02/24/2023REFERRED TO LOCAL GOVERNMENT
 03/21/20231ST REPORT CAL.558
 03/22/20232ND REPORT CAL.
 03/23/2023ADVANCED TO THIRD READING
 03/28/2023PASSED SENATE
 03/28/2023DELIVERED TO ASSEMBLY
 03/28/2023referred to real property taxation
 05/22/2023substituted for a5298
 05/22/2023ordered to third reading rules cal.200
 05/22/2023passed assembly
 05/22/2023returned to senate
 09/07/2023DELIVERED TO GOVERNOR
 09/15/2023SIGNED CHAP.432
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A05298 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5298
 
SPONSOR: Lavine
  TITLE OF BILL: An act authorizing the World Restoration Center, Inc. to receive retro- active real property tax exempt status   PURPOSE OR GENERAL IDEA OF BILL: Relates to authorizing the World Restoration Center Inc. to receive retroactive real property tax exempt status   SUMMARY OF PROVISIONS: Section 1: Authorizes the Nassau County Assessor to accept an applica- tion of exemption from real property taxes with respect to the 2022-23 assessment rolls for the 2023 general taxes from the World Restoration Center Inc. If such exemption is granted the governing body may provide a refund of those taxes paid and cancel any taxes, fines, penalties, interest or tax liens remaining. Section 2: Effective Date   JUSTIFICATION: Unfortunately, the church did not receive the religious/nonprofit exemption for the 2022-2023 tax year following a change of ownership. The church continues to provide religious services for the community and should remain exempt. As such, we respectfully request that Assemblyman Lavine initiate the chapter bill process on behalf of the church to help restore the exemption.   PRIOR LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the state.   EFFECTIVE DATE: This act shall take effect immediately.
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A05298 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5298
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                      March 7, 2023
                                       ___________
 
        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT authorizing the World Restoration Center, Inc. to receive retro-
          active 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  World  Restoration  Center,  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  2022-2023  assessment rolls for the 2023 general
     6  taxes, for the parcel conveyed to such organization,  with  such  parcel
     7  being located at 327 Cross Street, in the village of Westbury, otherwise
     8  known  as  Nassau  county  tax  map  section  10, block L, lot 00280. If
     9  accepted, the application shall be reviewed as if it had  been  received
    10  on or before the taxable status dates established for such rolls.
    11    If  satisfied  that  such  organization would otherwise be entitled to
    12  such exemption if such organization had acquired  the  subject  property
    13  and filed an application for exemption by the appropriate taxable status
    14  date,  the assessor, upon approval by the Nassau county legislature, may
    15  grant exemption from all taxation and make  appropriate  corrections  to
    16  the  subject  rolls.  If such exemption is granted and such organization
    17  therefore shall have paid any tax with respect to the subject rolls, the
    18  governing body or tax department may, in its  sole  discretion,  provide
    19  for  the  refund of those taxes paid and cancel any taxes, fines, penal-
    20  ties, interest or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09728-01-3
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