Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from the First Reformed Church of Jamaica for a certain parcel in Hempstead.
STATE OF NEW YORK
________________________________________________________________________
6923--C
2019-2020 Regular Sessions
IN ASSEMBLY
March 27, 2019
___________
Introduced by M. of A. RAYNOR -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
again reported from said committee with amendments, ordered reprinted
as amended and recommitted to said committee -- again reported from
said committee with amendments, ordered reprinted as amended and
recommitted to said committee
AN ACT to authorize the assessor of the county of Nassau to accept a
retroactive application for exemption from real property taxes from
the First Reformed Church of Jamaica
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 the First Reformed Church of Jamaica an application for exemption from
4 real property taxes pursuant to sections 420-a and 462 of the real prop-
5 erty tax law for all the 2016-2017 and 2017-2018 school taxes, and all
6 of the 2016, 2017 and 2018 general taxes for the parcel, located in the
7 town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise known
8 as: section 35, block 650, lot 6. If accepted, such application shall be
9 reviewed as if it had been received on or before the taxable status
10 dates established for such rolls. If satisfied that such church would
11 otherwise be entitled to such exemption if such church had filed an
12 application for exemption by the appropriate taxable status dates, the
13 assessor, upon approval of the Nassau county legislature, may grant
14 exemption from all taxation and make appropriate corrections to the
15 subject rolls. If such exemption is granted and such church therefore
16 shall have paid any tax with respect to the subject rolls, the governing
17 body or tax department may, in its sole discretion, provide for the
18 refund of those taxes paid and cancel any taxes, fines, penalties,
19 interest or tax liens remaining unpaid.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08494-09-9
