STATE OF NEW YORK
________________________________________________________________________
7403--A
Cal. No. 942
IN SENATE
April 7, 2010
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Introduced by Sen. HANNON -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
reported favorably from said committee, ordered to first and second
report, ordered to a third reading, passed by Senate and delivered to
the Assembly, recalled, vote reconsidered, restored to third reading,
amended and ordered reprinted, retaining its place in the order of
third reading
AN ACT to authorize the Hebrew Academy of Nassau county to file an
application for a real property tax exemption
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 Hebrew Academy of Nassau county, an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 2009--2010 assessment roll, for the parcel located in the
6 town of Hempstead at 243 Oak Street and 258 Warren Street, otherwise
7 known as: section 44, block 37, lots 41-44, and section 44, block 37,
8 lots 97-103. If accepted, the application shall be reviewed as if it had
9 been received on or before the taxable status date established for such
10 roll. If satisfied that such school: (i) acquired title to the property
11 for which it seeks exemption subsequent to the taxable status date
12 established for such roll and prior to the taxable status date for the
13 next ensuing assessment roll; and (ii) would otherwise be entitled to
14 such exemption if such school had filed an application for exemption by
15 the appropriate taxable status date, the assessor of the county of
16 Nassau, upon approval by the Nassau county legislature, may grant
17 exemption from all taxation beginning with the date of acquisition of
18 the property by such school and make appropriate correction of the
19 subject roll. If exemption is granted and such school therefore shall
20 have paid any tax with respect to the subject roll, the governing body
21 or tax department may, in its sole discretion, provide for the refund of
22 those taxes paid and cancel taxes, fines, penalties, or interest remain-
23 ing unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16412-03-0
