STATE OF NEW YORK
________________________________________________________________________
8865
IN SENATE
May 30, 2018
___________
Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
AN ACT authorizing Young Israel of New Rochelle to file an application
for retroactive 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 city of New Rochelle, in the county of Westchester,
3 is hereby authorized to accept from Young Israel of New Rochelle, a
4 not-for-profit organization, an application for exemption from real
5 property taxes pursuant to section 462 of the real property tax law for
6 a portion of the 2017--2018 assessment roll, for the parcel located at
7 127 Bon Air Avenue in the city of New Rochelle. If accepted, the appli-
8 cation shall be reviewed as if it had been received on or before the
9 taxable status date established for such roll. If satisfied that Young
10 Israel of New Rochelle would otherwise be entitled to such exemption if
11 the organization had filed an application for such exemption on or
12 before the appropriate taxable status date, the assessor of the city of
13 New Rochelle, upon approval by the city council of the city of New
14 Rochelle, may grant exemption from taxation with respect to a portion of
15 the subject roll and make the appropriate correction to the subject
16 roll. If the exemption is granted and such not-for-profit corporation
17 shall have paid any tax with respect to the subject roll, the applicable
18 governing body or tax department may in its sole discretion, provide for
19 the refund of those taxes paid and cancel taxes, fines, penalties, liens
20 or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16052-01-8
