STATE OF NEW YORK
________________________________________________________________________
7133
2023-2024 Regular Sessions
IN SENATE
May 18, 2023
___________
Introduced by Sen. CANZONERI-FITZPATRICK -- read twice and ordered
printed, and when printed to be committed to the Committee on Local
Government
AN ACT authorizing Chabad of Oceanside to receive a retroactive
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 Chabad of Oceanside an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2020-2021 assessment roll for a portion of the 2020-2021
6 school taxes and all of the 2020 general taxes for the parcel conveyed
7 to such organization located at 3700 Oceanside Road, in the hamlet of
8 Oceanside, town of Hempstead, county of Nassau, otherwise known as
9 Nassau county parcel ID section 60 block 90 lot 27. If accepted, the
10 application shall be reviewed as if it had been received on or before
11 the taxable status date established for such roll.
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 by the Nassau county legislature, may make appropriate
16 correction to the subject rolls. If such exemption is granted and such
17 organization, therefore, shall have paid any tax with respect to the
18 subject rolls, the applicable governing body or tax department may, in
19 its sole discretion, provide for the refund of those taxes paid and
20 cancel those taxes, fines, penalties, liens or interest remaining
21 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.
LBD00363-01-3
