STATE OF NEW YORK
________________________________________________________________________
8702
IN SENATE
July 8, 2020
___________
Introduced by Sen. BROOKS -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT authorizing Community Mainstreaming Associates, Inc. to receive
retroactive real property tax exempt status
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 Community Mainstreaming Associates, Inc. an application for exemption
4 from real property taxes pursuant to section 420-a of the real property
5 tax law with respect to the 2018-2019 assessment roll for part of the
6 2018 and all of the 2019 general taxes and all of the 2018-2019 school
7 taxes for the parcel conveyed to such organization located at 1 Briar
8 Road, town of Hempstead, county of Nassau, otherwise known as Nassau
9 county parcel ID section 55 block 519 lot 1. If accepted, the applica-
10 tion shall be reviewed as if it had been received on or before the taxa-
11 ble 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.
LBD15545-01-0
