Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.
STATE OF NEW YORK
________________________________________________________________________
10519--B
IN ASSEMBLY
May 30, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
once and referred to the Committee on Real Property Taxation --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from Gurdwara
Guru Tegh Bahadur Sahib, Inc.
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 Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
4 real property taxes pursuant to section 430 of the real property tax law
5 with respect to the 2022 and 2023 assessment rolls for all of the 2023
6 general taxes and all of the 2022-2023 school taxes for the parcel owned
7 by such corporation located at 2000 Hillside Avenue, village of New Hyde
8 Park, town of Hempstead, county of Nassau, otherwise known as Nassau
9 county tax map district section 8 block 21114 lots 607, 608 and 609. If
10 accepted, the application shall be reviewed as if it had been received
11 on or before the taxable status date established for such assessment
12 roll.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, including acknowledge-
16 ment of the letter from the Internal Revenue Service dated September 19,
17 2022 granting such organization exemption from federal income tax, the
18 assessor, upon approval by the Nassau county legislature, may make
19 appropriate correction to the subject roll. If such exemption is granted
20 and such organization, therefore, shall have paid any tax with respect
21 to the subject roll, the applicable governing body or tax department
22 may, in its sole discretion, provide for the refund of those taxes paid
23 and cancel those taxes, fines, penalties, liens or interest remaining
24 unpaid.
25 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15801-04-4
