Authorizes the West Hempstead Holiness Church of God to file with the county of Nassau assessor an application for a retroactive real property tax exemption.
STATE OF NEW YORK
________________________________________________________________________
8600
IN ASSEMBLY
January 10, 2022
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Introduced by M. of A. RA -- read once and referred to the Committee on
Real Property Taxation
AN ACT in relation to authorizing the West Hempstead Holiness Church of
God to file with the county of Nassau assessor an application for a
retroactive real property tax exemption
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 the West Hempstead Holiness Church of God an application for exemption
4 from real property taxes pursuant to section 420-a of the real property
5 tax law for the 2020-2021 assessment roll for all the 2020-2021 school
6 taxes and all the 2021 general taxes for the parcel conveyed to such
7 organization located at 30 West Hempstead Turnpike, town of Hempstead,
8 county of Nassau, otherwise known as Nassau county parcel ID section 34
9 block 324 lot 418. If accepted, the application shall be reviewed as if
10 it had been received on or before the taxable status date established
11 for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 unpaid.
22 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13987-01-1