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A10419 Summary:

BILL NOA10419
 
SAME ASSAME AS S09196
 
SPONSORRules (Griffin)
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the Bais Torah U'tefillah to receive retroactive real property tax exempt status.
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A10419 Actions:

BILL NOA10419
 
05/16/2022referred to real property taxation
05/24/2022reported referred to ways and means
05/25/2022reported referred to rules
05/31/2022reported
05/31/2022rules report cal.511
05/31/2022ordered to third reading rules cal.511
05/31/2022passed assembly
05/31/2022delivered to senate
05/31/2022REFERRED TO RULES
06/02/2022SUBSTITUTED FOR S9196
06/02/20223RD READING CAL.1715
06/02/2022PASSED SENATE
06/02/2022RETURNED TO ASSEMBLY
07/11/2022delivered to governor
07/21/2022signed chap.436
07/21/2022approval memo.12
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A10419 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10419
 
SPONSOR: Rules (Griffin)
  TITLE OF BILL: An act authorizing the Bais Torah U'tefillah to receive retroactive real property tax exempt status   PURPOSE: Authorizes the County of Nassau to grant a real property tax exemption to Bais Torah U'tefillah.   SUMMARY: Section 420-a of the real property tax law is amended to authorize the County of Nassau to accept a retroactive application for real property tax exemption for the property owned by Bais Torah U'tefillah, Inc. in the town of Hempstead.   JUSTIFICATION: Bais Torah U'tefillah is a not-for-profit tax-exempt organization that owns property located in Nassau County at 401 Hempstead Avenue, West Hempstead, N.Y. The organization purchased the property on December 29, 2020 for use as a synagogue and an exemption was filed in a timely manner with the Nassau County Assessor for the 2021/22 tax year. This legislation would provide Chabad of Oceanside, Inc. with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law.   PRIOR LEGISLATIVE HISTORY: None.   FISCAL IMPLICATIONS: The specific pro-rata amount of the tax return will be calculated by the Nassau County Treasurer's Office.   EFFECTIVE DATE: This act shall take effect immediately
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A10419 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10419
 
                   IN ASSEMBLY
 
                                      May 16, 2022
                                       ___________
 
        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
          read once and referred to the Committee on Real Property Taxation
 
        AN ACT authorizing the Bais Torah U'tefillah 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  Bais  Torah  U'tefillah, an application for exemption from real property
     4  taxes pursuant to section 420-a  of  the  real  property  tax  law  with
     5  respect  to  a portion of the 2020-2021 school taxes and all of the 2021
     6  general taxes for the parcel conveyed to such  organization,  with  such
     7  parcel  being  located  at  401  Hempstead Avenue, in the hamlet of West
     8  Hempstead, in the town of Hempstead, otherwise known  as  Nassau  county
     9  tax  map  section  35,  block 340, lot 5.   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 town board, may grant exemption
    16  from all taxation and make appropriate corrections to the subject rolls.
    17  If  such exemption is granted and such organization therefore shall have
    18  paid any tax with respect to the subject roll, the governing body or tax
    19  department may, in its sole discretion, provide for the refund of  those
    20  taxes paid and cancel any taxes, fines, penalties, interest or tax liens
    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.
                                                                   LBD14891-01-2
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