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S04670 Summary:

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S04670 Committee Votes:

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S04670 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4670
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                     March 20, 2019
                                       ___________
 
        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT in relation to authorizing the assessor of the county of  Nassau,
          to accept from Lubavitch of Old Westbury, an application for exemption
          from real property taxes

          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  Lubavitch of Old Westbury, an application for exemption from real  prop-
     4  erty  taxes pursuant to section 420-a of the real property tax law, with
     5  respect to the 2017-2018 and 2018-2019 assessment rolls,  for  the  2018
     6  general  tax  year,  the 2019 general tax year, and the 2018-2019 school
     7  tax year, for the parcel conveyed to such organization, with such parcel
     8  being located at 165 Bacon Road, in the village of Old Westbury,  county
     9  of Nassau, otherwise known as Nassau county parcel ID section 19 block E
    10  lot 91. If accepted, the application shall be reviewed as if it had been
    11  received  on  or  before  the  taxable  status date established for such
    12  rolls.
    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.
                                                                   LBD10892-01-9