S T A T E O F N E W Y O R K
________________________________________________________________________
10319--A
I N A S S E M B L Y
May 20, 2016
___________
Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to authorize Congregation Beth-El Sephardic Center to retroac-
tively apply for a real property tax exemption for certain property in
the neighborhood of Fresh Meadows, county of Queens
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 Queens is hereby authorized to accept from
Congregation Beth-El Sephardic Center, an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the 2015 assessment roll, and for the 2014-2015 school taxes for
the parcel owned by such not-for-profit entity which is located at 180-
01 Union Turnpike, in the neighborhood of Fresh Meadows, county of
Queens. 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 and
if title to the property had been transferred prior to the taxable
dates, the assessor, upon approval by the New York city council, may
make appropriate correction to the subject rolls. If such exemption is
granted 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.
LBD15539-02-6