Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Lubavitch of Old Westbury for all of the 2022-2023 school taxes and all of the 2023 general taxes.
STATE OF NEW YORK
________________________________________________________________________
5265--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 7, 2023
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from Lubavitch of Old Westbury
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 Lubavitch of Old Westbury an application for exemption from real proper-
4 ty taxes pursuant to section 462 of the real property tax law with
5 respect to the 2022-2023 assessment roll for all of the 2022-2023 school
6 taxes and all of the 2023 general taxes for the parcel owned by such
7 organization located at 153 Bacon Road, town of Old Westbury, county of
8 Nassau, otherwise known as Nassau county tax map section 19, block E,
9 lot 2000. If accepted, the application shall be reviewed as if it had
10 been received on or before the taxable status date established for such
11 assessment 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 roll. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject roll, 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.
LBD09138-06-4
