Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Rock Community Church, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10051AREVISED 5/8/24
SPONSOR: Lavine 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 Rock Commu-
nity Church, Inc.
PURPOSE:
Authorizes the county of Nassau assessor to accept an application for a
real property tax exemption from Rock Community Church, Inc.
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the assessor of the county of Nassau to
accept a retroactive application from Rock Community Church, Inc. for
an exemption from real property taxes for 2022-2023 assessment roll for
all of the 2022-23 school taxes and all of the 2023 general taxes for
the parcel owned by such organization located at Wheatley Road, Village
of Old Westbury, town of North Hempstead, county of Nassau.
Section 2 is the effective date.
JUSTIFICATION:
Rock Community Church, Inc. is a religious organization that is tax
exempt. The organization purchased Section: 19, Block: D, Lot(s) 221A &
221E located in Old Westbury.
The property is on the 2023/24 Nassau County Assessment roll as wholly
exempt after the County granted a full exemption to the property.
However, due to the timing of their sale, they were not exempt for the
portion of time they owned it in the 2022/23 tax year. As such, this
bill seeks to exempt the property for the 2022/23 tax year.
LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10051--A
IN ASSEMBLY
May 2, 2024
___________
Introduced by M. of A. LAVINE -- 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 in relation to authorizing the county of Nassau assessor to
accept an application for a real property tax exemption from Rock
Community Church, 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 Rock Community Church, Inc. an application for exemption from real prop-
4 erty taxes pursuant to section 430 of the real property tax law with
5 respect to the 2022-2023 assessment roll for all of the 2022-2023 school
6 taxes and all of the 2023 general taxes for the parcel owned by such
7 organization located at Wheatley Road, village of Old Westbury, town of
8 North Hempstead, county of Nassau, otherwise known as Nassau county tax
9 map section 19, block D, lots 221A and 221B. If accepted, the applica-
10 tion shall be reviewed as if it had been received on or before the taxa-
11 ble status date established for such assessment 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 of the
15 county of Nassau, upon approval by the Nassau county legislature, may
16 make appropriate correction to the subject roll. If such exemption is
17 granted and such organization, therefore, shall have paid any tax with
18 respect to the subject roll, the applicable governing body or tax
19 department may, in its sole discretion, provide for the refund of those
20 taxes paid and cancel those taxes, fines, penalties, liens or interest
21 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.
LBD13804-05-4
