Authorizes the Congregation Khal Mevakshei Hashem, Inc. to receive retroactive real property tax exempt status for the 2024 assessment roll and all of the 2023-2024 school taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4007A
SPONSOR: Brown E TITLE OF BILL:
An act authorizing the Congregation Khal Mevakshei Hashem, Inc. to
receive retroactive real property tax exempt status
PURPOSE:
Section 430 of the real property tax law is amended to authorize the
County of Nassau to accept a retroactive application for real property
tax exemptions from Congregation Khal Mevakshei Hashem, Inc.
SUMMARY OF PROVISIONS:
Section 1 authorizes the Nassau County Assessor to accept from Congre-
gation Khal Mevakshei Hashem, Inc., an,application for exemption from
real property taxes pursuant to section 430 of the real property tax law
with respect to the 2024 assessment roll, and all of 2023-2024 school
taxes
JUSTIFICATION:
Congregation Khal Mevakshei Hashem, Inc. is a not-for-profit tax-exempt
organization that owns property located at 137 Lawrence Avenue, in the
village of Lawrence, otherwise known as Nassau county tax map section
40, block 90, lot 14.
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, penal-
ties, liens or interest remaining unpaid.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
The specific pro-rata amount of tax refund will be calculated by the
Nassau County Assessor's Office.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
4007--A
2025-2026 Regular Sessions
IN ASSEMBLY
January 30, 2025
___________
Introduced by M. of A. E. BROWN -- 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 authorizing the Congregation Khal Mevakshei Hashem, Inc. 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 Congregation Khal Mevakshei Hashem, Inc., an application for exemption
4 from real property taxes pursuant to section 430 of the real property
5 tax law with respect to the 2024 assessment roll, and all of 2023-2024
6 school taxes for the parcel conveyed to such organization, with such
7 parcel being located at 137 Lawrence Avenue, in the village of Lawrence,
8 otherwise known as Nassau county tax map section 40, block 90, lot 14.
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 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.
LBD04290-02-6
