S T A T E O F N E W Y O R K
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9930
I N A S S E M B L Y
May 30, 2014
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Weisenberg)
-- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize Temple Israel to retroactively apply for a real
property tax exemption for certain property in the village of
Lawrence, county of Nassau
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
Temple Israel, an application for exemption from real property taxes
pursuant to section 420-a of the real property tax law for the 2013
assessment roll, and for the 2012-2013 school taxes for the parcel owned
by such not-for-profit entity which is located at 140 Central Avenue, in
the village of Lawrence, county of Nassau, otherwise known as Nassau
county section 40, block 91, lot 9. 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 not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor, upon approval by the Nassau county legislature, may make
appropriate correction to the subject rolls. If such exemption is grant-
ed and such organization, therefore, shall have paid any tax with
respect to the subject rolls, the applicable governing body or tax
department may, in its sole discretion, provide for the refund of those
taxes paid and cancel those taxes, fines, penalties, liens, 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.
LBD09425-05-4