S T A T E O F N E W Y O R K
________________________________________________________________________
6830
I N S E N A T E
February 11, 2010
___________
Introduced by Sen. HANNON -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize the assessor of the county of Nassau to accept an
application for exemption from real property taxes from the Sephardic
Synagogue of Plainview for a certain parcel of land located in the
town of Oyster Bay
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 county of Nassau is hereby authorized to accept from
the Sephardic Synagogue of Plainview an application exemption from real
property taxes pursuant to section 420-a of the real property tax law
for the assessment rolls as to which January 2, 2005 was the taxable
status date with respect to the general taxes for the 2005, 2006 and
2007 assessment rolls, and the school taxes for the 2005-2006, 2006-2007
and 2007-2008 school tax rolls, for the parcel acquired by the Sephardic
Synagogue of Plainview located in the town of Oyster Bay at 51 County
Drive, Plainview, otherwise known as section 12, block 478, lot 20. 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 such synagogue: (i) acquired title to the property
for which it seeks an 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 synagogue had filed an application for exemption
by the appropriate taxable status date, the assessor, upon approval of
the Nassau county legislature, may grant exemption from all taxation
beginning with the date of acquisition of the property by such synagogue
and make appropriate correction to the subject rolls. If such exemption
is granted and such synagogue 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, interest or tax liens 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.