Authorizes a retroactive real property tax exemption for Hicksville United Methodist Church in the county of Nassau for general taxes years 2022 and 2023 and school taxes years 2021-2022 and 2022-2023.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10092
SPONSOR: Lavine TITLE OF BILL:
An act authorizing the Hicksville United Methodist Church to receive
retroactive real property tax exempt status
PURPOSE:
Authorizes a retroactive real property tax exemption for Hicksville
United Methodist Church in the county of Nassau
SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the assessor of the county of Nassau
to accept a retroactive application from Hicksville United Methodist
Church for an exemption from real property taxes for all of the
2021-2022 and 2022-23 school taxes and all of the 2022 and 2023 general
taxes for the parcel owned by such organization located at, 130 W Old
Country Road, in the village of Hicksville, county of Nassau.
Section 2 is the effective date.
JUSTIFICATION:
Hicksville United Methodist Church is a religious organization that is
tax exempt. The organization purchased Section: 11, Block: 290, Lot(s)
201 & 202 located in Hicksville.
The property is on the 2023/24 Nassau County Assessment roll as wholly
exempt after the County granted a full exemption to the property. This
bill seeks to retroactively exempt the property from the 2022 and 2023
general taxes and all of the 2021-2022 and 2022-2023 school taxes.
LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10092
IN ASSEMBLY
May 3, 2024
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the Hicksville United Methodist Church 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 Hicksville United Methodist Church, an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law with respect to all of the 2022 and 2023 general taxes, and all of
6 2021-2022 and 2022-2023 school taxes for the parcel conveyed to such
7 organization, with such parcel being located at 130 W Old Country Road,
8 in the village of Hicksville, otherwise known as Nassau county tax map
9 section 11, block 290, lots 201 and 202. 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 rolls, 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.
LBD15381-01-4
