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
________________________________________________________________________
10333--A
IN ASSEMBLY
April 10, 2018
___________
Introduced by M. of A. HOOPER, COOK -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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 2015-2016, 2016-2017 and 2017-2018 school
6 taxes, and all of the 2015, 2016, 2017 and 2018 general taxes for the
7 parcel that such church took possession of on April 29, 2014, located in
8 the town of Hempstead at 880 Ossipee Court, West Hempstead, otherwise
9 known as: section 35, block 650, lot 6. If accepted, such application
10 shall be reviewed as if it had been received on or before the taxable
11 status dates established for such tax rolls. If satisfied that such
12 church would otherwise be entitled to such exemption if such church had
13 filed an application for exemption by the appropriate taxable status
14 dates, the assessor, upon approval of the Nassau county legislature, may
15 grant exemption from all taxation and make appropriate corrections to
16 the subject rolls. If such exemption is granted and such church there-
17 fore shall have paid any tax with respect to the subject rolls, the
18 governing body or tax department may, in its sole discretion, provide
19 for the refund of those taxes paid and cancel any taxes, fines, penal-
20 ties, interest or tax liens 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.
LBD13278-02-8
