S T A T E O F N E W Y O R K
________________________________________________________________________
4295
2013-2014 Regular Sessions
I N S E N A T E
March 19, 2013
___________
Introduced by Sen. SKELOS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize Temple Israel to retroactively apply for a real
property tax exemption for certain property in the village of
Lawrence, county of Nassau
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 Temple Israel, an application for exemption from real property taxes
4 pursuant to section 420-a of the real property tax law for the 2012
5 assessment roll, and for the 2011-2012 school taxes for the parcel owned
6 by such not-for-profit entity which is located at 140 Central Avenue, in
7 the village of Lawrence, county of Nassau, otherwise known as Nassau
8 county section 40, block 91, lots 10, 14, 15, 16, 113 and 114. If
9 accepted, the application shall be reviewed as if it had been received
10 on or before the taxable status date established for such rolls.
11 If satisfied that such not-for-profit organization would otherwise be
12 entitled to such exemption if such not-for-profit organization had filed
13 an application for exemption by the appropriate taxable status date, the
14 assessor, upon approval by the Nassau county legislature, may make
15 appropriate correction to the subject rolls. If such exemption is grant-
16 ed and such organization, therefore, shall have paid any tax with
17 respect to the subject rolls, the applicable governing body or tax
18 department may, in its sole discretion, provide for the refund of those
19 taxes paid and cancel those taxes, fines, penalties, liens, or interest
20 remaining unpaid.
21 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09425-01-3
