Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from St. Gregorios Malankara Orthodox Church Queens, Inc. for portions of the 2021-2022 and 2022-2023 assessment rolls.
STATE OF NEW YORK
________________________________________________________________________
9061--A
IN SENATE
April 15, 2024
___________
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
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from St.
Gregorios Malankara Orthodox Church Queens, 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 St. Gregorios Malankara Orthodox Church Queens, Inc. an application for
4 exemption from real property taxes pursuant to section 430 of the real
5 property tax law with respect to the 2021-2022 and 2022-2023 assessment
6 rolls for a portion of the 2021-2022 and all of the 2022-2023 school
7 taxes and for a portion of the 2022 and all of the 2023 general taxes
8 for the parcel owned by such organization located at 915 North First
9 Street, town of North Hempstead, county of Nassau, otherwise known as
10 Nassau county tax map section 8, block 011, lot 400, lot group 40-41,
11 43-44, 60-65, 142 and 242 and for the parcel owned by such organization
12 located at 911 North First Street, town of North Hempstead, county of
13 Nassau otherwise known as tax map section 8, block 11, lot 430, lot
14 group 43-44-242. If accepted, the application shall be reviewed as if it
15 had been received on or before the taxable status date established for
16 such assessment rolls.
17 If satisfied that such organization would otherwise be entitled to
18 such exemption if such organization had filed an application for
19 exemption by the appropriate taxable status date, the assessor, upon
20 approval by the Nassau county legislature, may make appropriate
21 correction to the subject rolls. If such exemption is granted and such
22 organization, therefore, shall have paid any tax with respect to the
23 subject rolls, the applicable governing body or tax department may, in
24 its sole discretion, provide for the refund of those taxes paid and
25 cancel those taxes, fines, penalties, liens or interest remaining
26 unpaid.
27 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15173-03-4
