S T A T E O F N E W Y O R K
________________________________________________________________________
10851
I N A S S E M B L Y
May 23, 2018
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing Young Israel of New Rochelle to file an application
for retroactive 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 city of New Rochelle, in the county of Westchester,
is hereby authorized to accept from Young Israel of New Rochelle, a
not-for-profit organization, an application for exemption from real
property taxes pursuant to section 462 of the real property tax law for
a portion of the 2017--2018 assessment roll, for the parcel located at
127 Bon Air Avenue in the city of New Rochelle. If accepted, the appli-
cation shall be reviewed as if it had been received on or before the
taxable status date established for such roll. If satisfied that Young
Israel of New Rochelle would otherwise be entitled to such exemption if
the organization had filed an application for such exemption on or
before the appropriate taxable status date, the assessor of the city of
New Rochelle, upon approval by the city council of the city of New
Rochelle, may grant exemption from taxation with respect to a portion of
the subject roll and make the appropriate correction to the subject
roll. If the exemption is granted and such not-for-profit corporation
shall have paid any tax with respect to the subject roll, the applicable
governing body or tax department may in its sole discretion, provide for
the refund of those taxes paid and cancel taxes, fines, penalties, liens
or interest remaining unpaid.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16052-01-8