Assembly Bill A6473

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

                                  6473

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 4, 2009
                               ___________

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

AN  ACT  to authorize Congregation Khal Torath Chaim of Rockland 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 Ramapo is hereby authorized to accept from
Congregation Khal Torath Chaim of Rockland, a  religious  not-for-profit
corporation,  an  application  for  exemption  from  real property taxes
pursuant to section 420-a of the real property  tax  law  for  the  2009
county and town taxes and the 2008-2009 school assessment rolls, for the
parcel  owned  by  such  synagogue at 230 Maple Avenue, in the hamlet of
Monsey, in the town of Ramapo, county of Rockland, being  designated  on
the  tax map as section 56.7, block 1, lot 2, in such town. If accepted,
the application shall be reviewed as if  it  had  been  received  on  or
before the taxable status dates established for such assessment roll.
  If satisfied that such not-for-profit corporation:  (i) acquired title
to  the  property for which it seeks exemption subsequent to the taxable
status date established for such roll and prior to  the  taxable  status
date  for  the  next ensuing assessment roll and (ii) would otherwise be
entitled to such exemption if such not-for-profit corporation had  filed
an application for exemption by the appropriate taxable status date, the
assessor  of the town of Ramapo, upon approval by the town board of such
town, may grant exemption from all taxation beginning with the  date  of
acquisition  of the property by such not-for-profit corporation and make
appropriate correction to the subject roll. If exemption is granted  and
such  not-for-profit  corporation therefore shall have paid any tax with
respect to the subject roll, the governing body or tax  department  may,
in  its  sole  discretion,  provide  for  the refund of those taxes paid
including the amount of any taxes held in escrow pursuant to the sale of
such property 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.
                                                           LBD08470-01-9