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S06432 Summary:

S06432 Actions:

S06432 Committee Votes:

S06432 Floor Votes:

S06432 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6432--A
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                     April 19, 2023
                                       ___________
 
        Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
 
        AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
          accept an application for a real property tax exemption from Torah Ohr
          Hebrew Academy
 
          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  Torah Ohr Hebrew Academy an application for exemption from real property
     4  taxes pursuant to section 420-a and 462 of the  real  property  tax  law
     5  with  respect  to  the  2020-2021  and  2021-2022 assessment rolls for a
     6  portion of the 2021-2022 school taxes, a portion  of  the  2021  general
     7  taxes  and  all  of  the 2022 general taxes for the parcel owned by such
     8  organization located at 5 Fairview Avenue, village of Great  Neck,  town
     9  of  North  Hempstead, county of Nassau, otherwise known as Nassau county
    10  tax map section 1, block 088, lot  466.  If  accepted,  the  application
    11  shall  be  reviewed  as if it had been received on or before the taxable
    12  status date established for such assessment 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.
                                                                   LBD10905-02-3