S T A T E O F N E W Y O R K
________________________________________________________________________
5321
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. MORAHAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
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