STATE OF NEW YORK
________________________________________________________________________
8607
2019-2020 Regular Sessions
IN ASSEMBLY
October 2, 2019
___________
Introduced by M. of A. PAULIN, OTIS -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing Beth El Synagogue Center to file an application for
retroactive real property tax exemption
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 city of New Rochelle, in the county of Westchester,
3 is hereby authorized to accept from Beth El Synagogue Center, a not-for-
4 profit organization, an application for exemption from real property
5 taxes pursuant to section 462 of the real property tax law for a portion
6 of the 2019--2020 assessment roll, for the parcel located at 68 Old
7 Orchard Road in the city of New Rochelle. If accepted, the application
8 shall be reviewed as if it had been received on or before the taxable
9 status date established for such roll. If satisfied that Beth El Syna-
10 gogue Center would otherwise be entitled to such exemption if the organ-
11 ization had filed an application for such exemption on or before the
12 appropriate taxable status date, the assessor of the city of New
13 Rochelle, upon approval by the city council of the city of New Rochelle,
14 may grant exemption from taxation with respect to a portion of the
15 subject roll and make the appropriate correction to the subject roll. If
16 the exemption is granted and such not-for-profit corporation shall have
17 paid any tax with respect to the subject roll, the applicable governing
18 body or tax department may in its sole discretion, provide for the
19 refund of those taxes paid and cancel taxes, fines, penalties, liens or
20 interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13789-01-9
