STATE OF NEW YORK
________________________________________________________________________
10405
IN ASSEMBLY
April 19, 2018
___________
Introduced by M. of A. HOOPER -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize Maranatha Grace Church to file an application, with
the county of Nassau, for a 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 county of Nassau is hereby authorized to accept from
3 Maranatha Grace Church an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law for a
5 portion of the 2016-17 school and the 2017 general tax roll and all of
6 the 2017-18 school and the 2018 general tax roll for the parcel located
7 in the town of Hempstead at 982 Front Street, Uniondale, otherwise known
8 as: section 34, block 502, lot 693 and 694. If accepted, such applica-
9 tion shall be reviewed as if it had been received on or before the taxa-
10 ble status dates established for such rolls. If satisfied that such
11 church would otherwise be entitled to such exemption if such church had
12 filed an application for exemption by the appropriate taxable status
13 dates, the assessor, upon approval of the Nassau county legislature, may
14 grant exemption from all taxation and make appropriate corrections to
15 the subject rolls. If such exemption is granted and such church there-
16 fore shall have paid any tax with respect to the subject rolls, the
17 governing body or tax department may, in its sole discretion, provide
18 for the refund of those taxes paid and cancel any taxes, fines, penal-
19 ties, 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.
LBD14700-01-8
