NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8573B
SPONSOR: Lavine TITLE OF BILL: An act in relation to permitting India Pentecostal
Assembly, Inc. to file an application for real property tax exemption
PURPOSE:
To permit the India Pentecostal Assembly, Inc. to file an application
for real property tax exemption.
SUMMARY OF PROVISIONS:
Section 1. Nassau County assessor is authorized to accept an application
for exemption from real property taxes with respect to the 2019-20
school taxes and the 2019 and 2020 general taxes for the parcel located
at 3 Avon Court, Syosset, County of Nassau otherwise known as Nassau
County tax map district section 12, block 482, lot 2 which was purchased
on September 24, 2018. If accepted the application shall be reviewed as
if it had been received on or before the taxable status date.
The applicable governing body or tax department may provide for the
refund of those taxes paid and cancel those taxes, fines etc remaining
unpaid.
Section 2. Effective date
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor to
accept a late application.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
TBD.
EFFECTIVE DATE:
This act shall take effect immediately. NEW YORK STATE ASSEMBLY MEMO-
RANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly
Rule III, Sec 1(f)
STATE OF NEW YORK
________________________________________________________________________
8573--B
2021-2022 Regular Sessions
IN ASSEMBLY
December 13, 2021
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
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 -- again reported from said committee
with amendments, ordered reprinted as amended and recommitted to said
committee
AN ACT in relation to permitting India Pentecostal Assembly, Inc. to
file an application for real property tax exemption
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 Nassau county assessor is hereby authorized to accept from India
3 Pentecostal Assembly, Inc., an application for exemption from real prop-
4 erty taxes pursuant to section 420-a of the real property tax law with
5 respect to the 2019-2020 school taxes and the 2019 and 2020 general
6 taxes, for the parcel owned by such not-for-profit corporation which is
7 located at 3 Avon Court, Syosset, County of Nassau, otherwise known as
8 Nassau County tax map district section 12, block 482, lot 2, which was
9 purchased by such organization on September 24, 2018. If accepted, the
10 application shall be reviewed as if it had been received on or before
11 the taxable status date established for such assessment rolls.
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.
LBD13329-04-2
