Amd §1, Chap of 2020 (as proposed in S.8136 & A.10206)
Relates to making an application for exemption from real property taxes from the Chabad Lubavitch Chai Center, Inc. contingent upon the approval of the town board of Huntington.
STATE OF NEW YORK
________________________________________________________________________
961
2021-2022 Regular Sessions
IN ASSEMBLY(Prefiled)
January 6, 2021
___________
Introduced by M. of A. STERN -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend a chapter of the laws of 2020 relating to authorizing
the assessor of the town of Huntington, county of Suffolk, to accept
from Chabad Lubavitch Chai Center, Inc., an application for exemption
from real property taxes, as proposed in legislative bills numbers
S.8136 and A.10206, in relation to making the exemption contingent
upon the approval of the town board of Huntington
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of a chapter of the laws of 2020 relating to
2 authorizing the assessor of the town of Huntington, county of Suffolk,
3 to accept from Chabad Lubavitch Chai Center, Inc., an application for
4 exemption from real property taxes, as proposed in legislative bills
5 numbers S.8136 and A.10206, is amended to read as follows:
6 Section 1. Notwithstanding any other provision of law to the contrary,
7 the assessor of the town of Huntington, county of Suffolk, is hereby
8 authorized to accept from Chabad Lubavitch Chai Center, Inc. an applica-
9 tion for exemption from real property taxes pursuant to section 420-a of
10 the real property tax law, with respect to the 2018-2019 assessment
11 rolls, for the parcels owned by such organization, with such parcels
12 being located at 46 Candlewood Path, in the town of Huntington, county
13 of Suffolk, otherwise known as Suffolk county tax map section 262 block
14 2 lot 3. If accepted, the application shall be reviewed as if it had
15 been received on or before the taxable status date established for such
16 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 [Suffolk county legislature] town board of Huntington,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07127-01-1
A. 961 2
1 may make appropriate correction to the subject rolls. If such exemption
2 is granted and such organization, therefore, shall have paid any tax
3 with respect to the subject rolls, the applicable governing body or tax
4 department may, in its sole discretion, provide for the refund of those
5 taxes paid and cancel those taxes, fines, penalties, liens or interest
6 remaining unpaid.
7 § 2. This act shall take effect on the same date and in the same
8 manner as a chapter of the laws of 2020, relating to authorizing the
9 assessor of the town of Huntington, county of Suffolk, to accept from
10 Chabad Lubavitch Chai Center, Inc., an application for exemption from
11 real property taxes, as proposed in legislative bills numbers S.8136 and
12 A.10206, takes effect.
