S T A T E O F N E W Y O R K
________________________________________________________________________
11215--A
I N A S S E M B L Y
June 15, 2018
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Solages) --
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 authorizing Seventh Day Church of God of the Apostolic Faith to
receive retroactive real property tax exempt status
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
Seventh Day Church of God of the Apostolic Faith an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for a part of the 2016 general tax year, the 2017
general tax year and part of the 2016-2017 school tax year for the
parcel conveyed to such organization, with such parcel being located at
825 West Merrick Road, in the village of Valley Stream, town of Hemp-
stead, county of Nassau, otherwise known as Nassau county parcel ID
section 37 block 645 lots 13 and 14. If accepted, the application shall
be reviewed as if it had been received on or before the taxable status
date established for such roll.
If satisfied that such organization would otherwise be entitled to
such exemption if such 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 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15307-02-8