S T A T E O F N E W Y O R K
________________________________________________________________________
10852
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 Scarsdale Congregational Church to file an applica-
tion 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 town of Scarsdale, in the county of Westchester, is
hereby authorized to accept from the Scarsdale Congregational Church, a
not-for-profit organization, an application for exemption from real
property taxes pursuant to section 462 of the real property tax law for
the 2015-2016 and 2016-2017 assessment rolls, for the parcel located at
47 Woods Lane in the town of Scarsdale. 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 the Scarsdale
Congregational Church would otherwise be entitled to such exemption if
the organization had filed an application for such exemption on or
before the appropriate taxable status dates, the assessor of the town of
Scarsdale, upon approval by the town board of the town of Scarsdale, may
grant exemption from taxation on such assessment rolls and make the
appropriate corrections of the subject rolls. If the exemptions are
granted and such not-for-profit corporation 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 the
taxes paid and cancel taxes, fines, penalties, liens or interest remain-
ing 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.
LBD16048-01-8