STATE OF NEW YORK
________________________________________________________________________
2233
2023-2024 Regular Sessions
IN SENATE
January 19, 2023
___________
Introduced by Sen. THOMAS -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
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
S. 2233 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.
