S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10405
 
                           I N  A S S E M B L Y
 
                              April 19, 2018
                                ___________
 
 Introduced by M. of A. HOOPER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT to authorize Maranatha Grace Church to file an application, with
   the county of Nassau, for a 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 county of Nassau is hereby authorized to accept from
 Maranatha  Grace  Church an application for exemption from real property
 taxes pursuant to section 420-a of the  real  property  tax  law  for  a
 portion  of  the 2016-17 school and the 2017 general tax roll and all of
 the 2017-18 school and the 2018 general tax roll for the parcel  located
 in the town of Hempstead at 982 Front Street, Uniondale, otherwise known
 as:  section  34, block 502, lot 693 and 694. If accepted, such applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status dates established for such  rolls.  If  satisfied  that  such
 church  would otherwise be entitled to such exemption if such church had
 filed an application for exemption by  the  appropriate  taxable  status
 dates, the assessor, upon approval of the Nassau county legislature, may
 grant  exemption  from  all taxation and make appropriate corrections to
 the subject rolls. If such exemption is granted and such  church  there-
 fore  shall  have  paid  any  tax with respect to the subject rolls, the
 governing body or tax department may, in its  sole  discretion,  provide
 for  the  refund of those taxes paid and cancel any taxes, fines, penal-
 ties, interest or tax liens 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.
                                                            LBD14700-01-8