STATE OF NEW YORK
2023-2024 Regular Sessions
June 15, 2023
Introduced by M. of A. FALL -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing the Silver Lake Foundation 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 Richmond is hereby authorized to accept
3 from the Silver Lake Foundation Inc. an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 2022-2023 assessment roll for all of the 2022-2023 school
6 taxes and all of the 2023 general taxes for the parcel conveyed to such
7 organization located at 203 Port Richmond Avenue, in the Borough of
8 Staten Island, County of Richmond, City and State of New York, otherwise
9 known as tax map section 5, block 1024, lot 3. 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 New York City Council, may make appropriate correction
16 to the subject rolls. If such exemption is granted and such organiza-
17 tion, therefore, shall have paid any tax with respect to the subject
18 rolls, the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens 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.