STATE OF NEW YORK
________________________________________________________________________
7636
2021-2022 Regular Sessions
IN ASSEMBLY
May 19, 2021
___________
Introduced by M. of A. MONTESANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT to authorize Divya Jyoti Jagrati Kendra to file an application
for exemption from real property taxes
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 Divya Jyoti Jagrati Kendra, a not-for-profit organization, an applica-
4 tion for exemption from real property taxes pursuant to section 420-a of
5 the real property tax law, with respect to part of the 2018-2019 school
6 tax year, the 2019-2020 school tax year, the 2020-2021 school tax year
7 and the 2019 general tax year, the 2020 general tax year and the 2021
8 general tax year, for the parcel owned by such not-for-profit organiza-
9 tion, with such parcel being located at 327 Jericho Turnpike, in the
10 village of Old Westbury, county of Nassau, otherwise known as Section
11 17, Block 16, Lot 8. If accepted, the application shall be reviewed as
12 if it had been received on or before the taxable status date established
13 for such rolls.
14 If satisfied that such not-for-profit organization would otherwise be
15 entitled to such exemption if such organization had filed an application
16 for exemption by the appropriate taxable status date, the assessor, upon
17 approval by the Nassau county legislature, may grant exemption from all
18 taxation and make appropriate corrections to the subject rolls. If such
19 exemption is granted and such not-for-profit organization, therefore,
20 shall have paid any tax with respect to the subject rolls, the applica-
21 ble governing body or tax department may, in its sole discretion,
22 provide for the refund of those taxes paid and cancel those taxes,
23 fines, penalties, liens or interest remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11262-02-1
