STATE OF NEW YORK
________________________________________________________________________
2753--A
R. R. 143
2023-2024 Regular Sessions
IN ASSEMBLY
January 27, 2023
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Ways and Means -- reported and referred to the Committee on
Rules -- ordered to a third reading, passed by Assembly and delivered
to the Senate, recalled from the Senate, vote reconsidered, bill
amended, ordered reprinted, retaining its place on the special order
of third reading
AN ACT authorizing the Bais Tefila of Inwood 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 Bais Tefila of Inwood, an application for exemption from real property
4 taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2019-2020 assessment roll for all of the 2020 general
6 taxes, and a portion of the 2019-2020 school taxes for the parcel
7 conveyed to such organization, with such parcel being located at 259
8 Doughty Blvd, in the town of Hempstead, otherwise known as Nassau county
9 tax map section 40, block 163, lot 216. If accepted, the application
10 shall be reviewed as if it had been received on or before the taxable
11 status dates established for such rolls.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had acquired the subject property
14 and filed an application for exemption by the appropriate taxable status
15 date, the assessor, upon approval by the Nassau county legislature, may
16 grant exemption from all taxation and make appropriate corrections to
17 the subject rolls. If such exemption is granted and such organization
18 therefore shall have paid any tax with respect to the subject roll, the
19 governing body or tax department may, in its sole discretion, provide
20 for the refund of those taxes paid and cancel any taxes, fines, penal-
21 ties, interest or tax liens remaining 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.
LBD04855-03-3
