S T A T E   O F   N E W   Y O R K
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                                  2413

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 15, 2009
                               ___________

Introduced by M. of A. JAFFEE -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT to authorize the Rockland Housing Action Coalition, Inc. to file
  an application for a real property tax exemption

  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 law to the contrary,
the  assessor  of  the town of Orangetown, county of Rockland, is hereby
authorized to accept from Rockland Housing Action  Coalition,  Inc.,  an
application  for  exemption from real property taxes pursuant to section
420-b of the real property tax law for the 2007 assessment roll for  the
parcel owned by such not-for-profit organization which is located in the
town  of  Orangetown at 207 Depew Avenue in the village of Nyack, other-
wise known as section 65.44, block 2, lot 67. If accepted, such applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks exemption subsequent to the  taxable  status  date
established  for such rolls and prior to the taxable status date for the
next ensuing assessment rolls and (ii) would otherwise  be  entitled  to
such  exemption  if  such  organization  had  filed  an  application for
exemption by the appropriate taxable status date, the  assessor  of  the
town  of  Orangetown,  upon  approval  by  the town board of the town of
Orangetown, may grant exemption from all  taxation  beginning  with  the
date  of acquisition of the property by such church and make appropriate
correction to the subject rolls. If exemption is granted and such church
therefore shall have paid any tax with respect to the 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 remaining 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.
                                                           LBD03634-01-9