Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from 786 Muhammadi Masjid, Inc. for certain school and general taxes.
STATE OF NEW YORK
________________________________________________________________________
7472--A
2023-2024 Regular Sessions
IN SENATE
May 30, 2023
___________
Introduced by Sen. CANZONERI-FITZPATRICK -- read twice and ordered
printed, and when printed to be committed to the Committee on Local
Government -- recommitted to the Committee on Local Government in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from 786
Muhammadi Masjid, 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
3 786 Muhammadi Masjid, Inc. an application for exemption from real prop-
4 erty taxes pursuant to section 420-a of the real property tax law with
5 respect to the assessment roll for the 2022-2023 school taxes, and the
6 2022 and 2023 general taxes for the parcel owned by such not-for-profit
7 corporation located at 704 Doblin Street, hamlet of Elmont, town of
8 Hempstead, county of Nassau, otherwise known as Nassau county tax map
9 district section 37 block 653 lot 23. If accepted, the application shall
10 be reviewed as if it had been received on or before the taxable status
11 date established for such assessment rolls.
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.
LBD10197-04-3
