S T A T E   O F   N E W   Y O R K
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                                  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