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S06317 Summary:

S06317 Actions:

S06317 Committee Votes:

S06317 Floor Votes:

S06317 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6317
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                     April 21, 2021
                                       ___________
 
        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT authorizing the Faith Evangelical Lutheran Church to retroactive-
          ly apply for a real property tax exemption for certain property
 
          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  the  Faith Evangelical Lutheran Church an application for exemption from
     4  real property taxes pursuant to section 462 of the real property tax law
     5  with respect to the 2019-2020 assessment  roll  for  a  portion  of  the
     6  2019-2020  school  and  all  of  the  2020 general taxes, for the parcel
     7  conveyed to such organization, with such parcel having an address of 239
     8  Jackson Avenue, hamlet of Syosset, town of Oyster Bay, county of Nassau,
     9  otherwise known as  Nassau  County  Section  15  Block  71  Lot  22.  If
    10  accepted,  the  application shall be reviewed as if it had been received
    11  on or before the taxable status date established for such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval  of the Nassau County legislature, may grant exemption from all
    16  taxation and make appropriate corrections to the subject rolls. If  such
    17  exemption  is  granted and such organization, therefore, shall have paid
    18  any tax with respect to the subject rolls, the applicable governing body
    19  or tax department may, in its sole discretion, provide for the refund of
    20  those taxes paid and cancel those taxes, fines, penalties, liens, inter-
    21  est or tax liens remaining unpaid.
    22    § 2. This act shall take effect immediately.
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10998-02-1