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S02233 Summary:

S02233 Actions:

S02233 Committee Votes:

S02233 Floor Votes:

S02233 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2233
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                    January 19, 2023
                                       ___________
 
        Introduced  by  Sen.  THOMAS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules
 
        AN ACT to amend a chapter of the laws of 2022 authorizing the Bais Torah
          U'tefillah to receive retroactive real  property tax exempt status, as
          proposed in legislative  bills  numbers  S.  9196  and  A.  10419,  in
          relation to making technical corrections thereto
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 1 of a chapter of the laws of 2022 authorizing  the
     2  Bais  Torah  U'tefillah to receive retroactive real  property tax exempt
     3  status, as proposed in legislative bills numbers S. 9196 and  A.  10419,
     4  is amended to read as follows:
     5    Section 1. Notwithstanding any other provision of law to the contrary,
     6  the assessor of the county of Nassau is hereby authorized to accept from
     7  Bais  Torah  U'tefillah, an application for exemption from real property
     8  taxes pursuant to section 420-a  of  the  real  property  tax  law  with
     9  respect  to  a portion of the 2020-2021 school taxes and all of the 2021
    10  general taxes for the parcel conveyed to such  organization,  with  such
    11  parcel  being  located  at  401  Hempstead Avenue, in the hamlet of West
    12  Hempstead, in the town of Hempstead, otherwise known  as  Nassau  county
    13  tax  map  section  35,  block 340, lot 5.   If accepted, the application
    14  shall be reviewed as if it had been received on or  before  the  taxable
    15  status dates established for such rolls.
    16    If  satisfied  that  such  organization would otherwise be entitled to
    17  such exemption if such organization had acquired  the  subject  property
    18  and filed an application for exemption by the appropriate taxable status
    19  date,  the  assessor,  upon  approval  by the [town board] Nassau county
    20  legislature, may grant exemption from all taxation and make  appropriate
    21  corrections to the subject rolls.  If such exemption is granted and such
    22  organization  therefore  shall  have  paid  any  tax with respect to the
    23  subject roll, the governing body or tax  department  may,  in  its  sole
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03986-01-3
        S. 2233                             2
 
     1  discretion,  provide  for  the refund of those taxes paid and cancel any
     2  taxes, fines, penalties, interest or tax liens remaining unpaid.
     3    §  2.  This  act  shall  take  effect on the same date and in the same
     4  manner as a chapter of the laws  of  2022  authorizing  the  Bais  Torah
     5  U'tefillah  to  receive retroactive real  property tax exempt status, as
     6  proposed in legislative bills  numbers  S.  9196  and  A.  10419,  takes
     7  effect.