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A08600 Summary:

BILL NOA08600
 
SAME ASSAME AS S08082
 
SPONSORRa
 
COSPNSR
 
MLTSPNSR
 
 
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.
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A08600 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8600
 
                   IN ASSEMBLY
 
                                    January 10, 2022
                                       ___________
 
        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
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