Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from 786 Muhammadi Masjid, Inc. for certain school and general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5802A
SPONSOR: Solages TITLE OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from 786 Muham-
madi Masjid, Inc.
PURPOSE:
To grant a retroactive property tax exemption for the assessment roll
for all the 2022-2023 assessment rolls and for a portion of the
2022-2023 school taxes and all of the 2022 and 2023 general taxes for
the parcel owned by such not-for-profit corporation located at 704
Doblin Street, hamlet of Elmont, town of Hempstead, county of Nassau,
otherwise known as Nassau county tax map district section 37 block 653
lot 23.
SUMMARY:
Section 1. Sets forth the authorization of Nassau County to accept the
real property tax exemption for certain property from 786 Muhammadi
Masjid, Inc.
Section 2. Sets the effective date.
JUSTIFICATION:
The Muhammadi Masjid is a not-for-profit, tax-exempt religious organiza-
tion. Allowing the organization to be forgiven of these property tax
bills will allow them to continue their work in the community and keep
their place of worship. This legislation would allow for the Nassau
County Assessor to accept an application for a retroactive property tax
exemption for the Muhammadi Masjid and therefore, would relieve the
current fiscal burden on this organization.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
TBD.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5802--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. SOLAGES -- read once and referred to the Commit-
tee on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from 786
Muhammadi Masjid, Inc.
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
3 786 Muhammadi Masjid, Inc. an application for exemption from real prop-
4 erty taxes pursuant to section 420-a of the real property tax law with
5 respect to the assessment roll for the 2022-2023 school taxes, and the
6 2022 and 2023 general taxes for the parcel owned by such not-for-profit
7 corporation located at 704 Doblin Street, hamlet of Elmont, town of
8 Hempstead, county of Nassau, otherwise known as Nassau county tax map
9 district section 37 block 653 lot 23. If accepted, the application shall
10 be reviewed as if it had been received on or before the taxable status
11 date established for such assessment rolls.
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.
LBD10197-03-3
