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A09725 Text:

                STATE OF NEW YORK
                   IN ASSEMBLY
                                      April 3, 2024
        Introduced  by  M.  of  A.  BLUMENCRANZ -- read once and referred to the
          Committee on Real Property Taxation
        AN ACT authorizing the county of Nassau assessor to accept  an  applica-
          tion  for  a  real  property tax exemption from the Korean Evangelical
          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  Korean  Evangelical  Church  an application for exemption from real
     4  property taxes pursuant to section 462 of the real property tax law  for
     5  the 2022-2023 assessment rolls for all of the 2022-2023 school taxes and
     6  all  of  the 2022 and 2023 general taxes for the parcel conveyed to such
     7  organization located at 42 Belmont Circle, hamlet of  Syosset,  town  of
     8  Oyster Bay, county of Nassau, otherwise known as Nassau county parcel ID
     9  section  15  block  113  lot  1.  If  accepted, the application shall be
    10  reviewed as if it had been received on or before the taxable status date
    11  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.
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