Authorizes the county of Nassau to accept an application for retroactive real property tax exemption from Community Mainstreaming Associates, Inc. for a certain parcel in the town of Hempstead.
STATE OF NEW YORK
________________________________________________________________________
10335--A
IN ASSEMBLY
April 29, 2020
___________
Introduced by M. of A. GRIFFIN -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
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
Community Mainstreaming Associates, Inc.
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 Community Mainstreaming Associates, Inc., an application for exemption
4 from real property taxes pursuant to section 420-a of the real property
5 tax law with respect to the 2018-2019 assessment roll for part of the
6 2018 and all of the 2019 general taxes and all of the 2018-2019 school
7 taxes for the parcel conveyed to such organization, with such parcel
8 being located at 15 North King Street, in the village of Malverne, in
9 the town of Hempstead, county of Nassau, otherwise known as Nassau coun-
10 ty parcel ID section 35, block 554, lot 5. If accepted, the application
11 shall be reviewed as if it had been received on or before the taxable
12 status 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.
LBD14581-06-0
