Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.
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.
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