STATE OF NEW YORK
________________________________________________________________________
2314
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
___________
Introduced by M. of A. SOLAGES, RODRIGUEZ -- read once and referred to
the Committee on Real Property Taxation
AN ACT authorizing Seventh Day Church of God of the Apostolic Faith to
receive retroactive real property tax exempt status
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 Seventh Day Church of God of the Apostolic Faith an application for
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law for a part of the 2016 general tax year, the 2017
6 general tax year and part of the 2016-2017 school tax year for the
7 parcel conveyed to such organization, with such parcel being located at
8 825 West Merrick Road, in the village of Valley Stream, town of Hemp-
9 stead, county of Nassau, otherwise known as Nassau county parcel ID
10 section 37 block 645 lots 13 and 14. If accepted, the application shall
11 be reviewed as if it had been received on or before the taxable status
12 date established for such roll.
13 If satisfied that such organization would otherwise be entitled to
14 such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the Nassau county legislature, may make appropriate
17 correction to the subject rolls. If such exemption is granted and such
18 organization, therefore, shall have paid any tax with respect to the
19 subject rolls, the applicable governing body or tax department may, in
20 its sole discretion, provide for the refund of those taxes paid and
21 cancel those taxes, fines, penalties, liens or interest remaining
22 unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05358-01-9
