NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6916A
SPONSOR: Curran TITLE OF BILL:
An act authorizing United Church of God Seventh Day to receive retroac-
tive real property tax exempt status
PURPOSE OR GENERAL IDEA OF BILL:
Authorizes the County of Nassau to grant a real property tax exemption
to United Church of God Seventh Day.
SUMMARY OF PROVISIONS:
Section 420-a of the real property tax law is amended to authorize the
County of Nassau to accept a retroactive application for real property
tax exemption for the property owned by United Church of God Seventh Day
in Lynbrook.
JUSTIFICATION:
United Church of God Seventh Day is a not-for-profit tax-exempt organ-
ization that purchased property located in Nassau County at 180 Denton
Avenue, Lynbrook, NY, 11563. The transfer of ownership took place in
October of 2021 and an exemption was filed in a timely manner with the
Nassau County Assessor. Although the exemption was granted, it was not
granted retroactively to the date of purchase, therefore necessitating
this legislation. This legislation would provide United Church of God
Seventh Day with an exemption from real property taxes pursuant to 420-a
of the Real Property Tax Law.
PRIOR LEGISLATIVE HISTORY:
05/16/22 referred to real property taxation
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6916--A
2023-2024 Regular Sessions
IN ASSEMBLY
May 9, 2023
___________
Introduced by M. of A. CURRAN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT authorizing United Church of God Seventh Day to receive retroac-
tive 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 the United Church of God Seventh Day, an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law with respect to a portion of the 2021-2022 school taxes and a
6 portion of the 2021 general taxes for the parcel conveyed to such organ-
7 ization, with such parcel being located at 180 Denton Ave, in Lynbrook,
8 otherwise known as Nassau county tax map section 38, block 93, lot 30.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status dates established for such
11 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.
LBD11190-02-3
