S T A T E O F N E W Y O R K
________________________________________________________________________
1372
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT authorizing the assessor of the county of Nassau to accept an
application for exemption from real property taxes from the Shelter
Rock Jewish Center, Inc., for a certain parcel of land located in the
town of North Hempstead
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of any law to the
contrary, the assessor of the county of Nassau is hereby authorized to
accept from Shelter Rock Jewish Center, Inc., an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the assessment rolls finalized on August 1, 2003,
and August 1, 2005, for the parcel located at 1 Reed Drive, Roslyn, town
of North Hempstead, otherwise known as section 9, block 653, lot 93. If
accepted, the application shall be reviewed as if it had been received
on or before the taxable status date established for such rolls.
If satisfied that Shelter Rock Jewish Center, Inc. (i) acquired title
to the property for which it seeks exemption subsequent to the taxable
status dates established for such rolls and prior to the taxable status
dates for the next ensuing assessment rolls and (ii) would otherwise be
entitled to such exemption if it had filed an application for exemption
by the appropriate taxable status date, the assessor, upon approval by
the Nassau county legislature, may grant exemption from taxation begin-
ning with the date of acquisition of the property by Shelter Rock Jewish
Center, Inc., and make appropriate correction of these subject rolls. If
such exemption is granted and if Shelter Rock Jewish Center, Inc. shall
have paid any tax with respect to such subject rolls, the governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel taxes, fines, penalties or interest remain-
ing unpaid.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04343-01-9