S T A T E O F N E W Y O R K
________________________________________________________________________
7158
I N S E N A T E
May 1, 2012
___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT authorizing the assessor of the county of Nassau to accept an
application for exemption from real property taxes from Salem Assembly
of God for certain parcels of land located in the town of New Hyde
Park
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 Salem Assembly of God, an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the assessment rolls from the time said organization acquired
the parcel located at 17 Lewis Avenue, New Hyde Park, New York 11040
also known as lot 193 of block 83 of section 32. If accepted, the appli-
cation shall be reviewed as if it had been received on or before the
taxable status date established for such rolls.
If satisfied that Salem Assembly of God, (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 enti-
tled 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 beginning
with the date of acquisition of the property by Salem Assembly of God,
and make appropriate correction of these subject rolls. If such
exemption is granted and if Salem Assembly of God, 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 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.
LBD15527-01-2