Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from New York Jesus Baptist Church with respect to the 2022-2023 assessment roll for all of the 2022-2023 school taxes and all of the 2023 general taxes.
STATE OF NEW YORK
________________________________________________________________________
6177--B
2023-2024 Regular Sessions
IN SENATE
April 3, 2023
___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
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 New York
Jesus Baptist Church
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 New York Jesus Baptist Church an application for exemption from real
4 property taxes pursuant to section 420-a of the real property tax law
5 with respect to the 2022-2023 assessment roll for all of the 2022-2023
6 school taxes and all of the 2023 general taxes for the parcel owned by
7 such organization located at 167 Willis Avenue, village of Mineola, town
8 of North Hempstead, county of Nassau, otherwise known as Nassau county
9 tax map section 09, block 411, lot 06640. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 status date established for such 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.
LBD10661-04-3
