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S02398 Summary:

S02398 Actions:

S02398 Committee Votes:

S02398 Floor Votes:

S02398 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2398--B
            Cal. No. 454
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                    January 13, 2017
                                       ___________
 
        Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading -- again amended and
          ordered reprinted, retaining its place in the order of third reading
 
        AN  ACT  to  authorize Congregation Beth-El Sephardic Center to retroac-
          tively apply for a real property tax exemption for certain property in
          the neighborhood of Fresh Meadows, county of Queens
 
          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 this chapter or any
     2  other law to the contrary, real property designated on the  tax  map  of
     3  the  city of New York as Block 7195 Lot 46 in the borough of Queens, may
     4  be eligible for exemption from real property taxes pursuant  to  section
     5  420-a  of  the  real  property  tax  law  for  tax  years  2014-2015 and
     6  2015-2016, even though the real property was not owned in fee  title  by
     7  Congregation  Beth-El  Sephardic  Center,  based upon a showing that the
     8  real property was purchased and held on behalf of  Congregation  Beth-El
     9  Sephardic  Center  for  these  tax years, and the property has been used
    10  exclusively by such organization for carrying out religious purposes and
    11  is currently being used for such purposes. If satisfied  that  the  real
    12  property  meets  the criteria above and such not-for-profit organization
    13  would otherwise be entitled to such exemption, the assessor shall  grant
    14  an exemption for the above-referenced tax years and the city of New York
    15  may cancel and annul any unpaid real property taxes that accrued on such
    16  property for the tax years when the property was held for the benefit of
    17  Congregation  Beth-El  Sephardic  Center  and prior to the date that fee
    18  title to the property was acquired  by  Congregation  Beth-El  Sephardic
    19  Center, together with any interest accruing on such unpaid real property
    20  taxes.
    21    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00394-05-7