Authorizes the acceptance of an application for a retroactive property tax exemption from the Center for Jewish Life of Hewlett Inc. for a portion of the 2021--2022 school year taxes and a portion of the 2022 general year assessment roll.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4974B
SPONSOR: Brown E TITLE OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption from
the Center for Jewish Life of Hewlett Inc.
PURPOSE OR GENERAL IDEA OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption from
the Center for Jewish Life of Hewlett Inc.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
the Center for Jewish Life of Hewlett Inc. an application for exemption
from real property taxes pursuant to section 430 of the real property
tax law with respect to 2021--2022 assessment roll for a portion of the
2021--2022 school taxes and a portion of the 2022 general taxes for the
parcel conveyed to such organization located at 24 Everit Avenue, town
of Hempstead, county of Nassau, otherwise known as Nassau county parcel
ID 9 section 39 block 78 lot 605. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status date
established for such roll.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Nassau county legislature, may make appropriate correction to the
subject rolls. If such exemption is granted and such organization,
therefore, shall have paid any tax with respect to the subject rolls,
the applicable governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel those
taxes, fines, penalties, liens or interest remaining unpaid.
JUSTIFICATION:
Center for Jewish life of Hewlett, inc. is a not-for-profit tax-exempt
organization that owns property located at 24 Everit Avenue, town of
Hewlett, county, of Nassau. This legislation makes technical changes to
the chapter to ensure it can be implemented effectively.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
4974--B
2023-2024 Regular Sessions
IN ASSEMBLY
February 27, 2023
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
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 retroactive real property tax exemption
from the Center for Jewish Life of Hewlett 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 the Center for Jewish Life of Hewlett Inc. an application for exemption
4 from real property taxes pursuant to section 430 of the real property
5 tax law with respect to 2021--2022 assessment roll for a portion of the
6 2021--2022 school taxes and a portion of the 2022 general taxes for the
7 parcel conveyed to such organization located at 24 Everit Avenue, town
8 of Hempstead, county of Nassau, otherwise known as Nassau county parcel
9 ID section 39 block 78 lot 605. 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.
LBD07718-03-4
