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S05787 Summary:

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S05787 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5787
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                      June 3, 2015
                                       ___________
 
        Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to authorize  United  Methodist  Church  of  Port  Washington  to
          retroactively  apply  for  a  real  property tax exemption for certain
          property in the hamlet of Port Washington, county of Nassau
 
          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  United Methodist Church of Port Washington, an application for exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law for the part of the 2014 assessment roll  with  respect  to  the
     6  general  taxes,  the  2015  assessment  roll with respect to the general
     7  taxes, and the 2016 assessment roll with respect to the  general  taxes,
     8  and  for  the  part of the 2014-2015 assessment roll with respect to the
     9  school taxes and the 2015-2016  assessment  roll  with  respect  to  the
    10  school taxes for the parcel owned by such not-for-profit entity which is
    11  located at 4 Harbor Hills Drive, in the hamlet of Port Washington, coun-
    12  ty  of Nassau, otherwise known as Nassau county tax map section 4, block
    13  9, lots 28-31. If accepted, the application shall be reviewed as  if  it
    14  had  been  received on or before the taxable status date established for
    15  such rolls.
    16    If satisfied that such not-for-profit organization would otherwise  be
    17  entitled to such exemption if such not-for-profit organization had filed
    18  an application for exemption by the appropriate taxable status date, the
    19  assessor,  upon  approval  by  the  Nassau  county legislature, may make
    20  appropriate correction to the subject rolls. If such exemption is grant-
    21  ed and such organization,  therefore,  shall  have  paid  any  tax  with
    22  respect  to  the  subject  rolls,  the  applicable governing body or tax
    23  department may, in its sole discretion, provide for the refund of  those
    24  taxes  paid and cancel those taxes, fines, penalties, liens, or interest
    25  remaining unpaid.
    26    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11369-03-5