S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8940
 
                             I N  S E N A T E
 
                               June 6, 2018
                                ___________
 
 Introduced  by Sen. PHILLIPS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to authorize the assessor of the county of Nassau  to  accept  an
   application  for  exemption  from  real  property  taxes from Spectrum
   Designs Foundation Ltd. for a certain parcel in  the  hamlet  of  Port
   Washington in the town of North Hempstead

   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
 Spectrum Designs Foundation Ltd. an application for exemption from  real
 property  taxes  pursuant  to section 420-a of the real property tax law
 for a portion of the 2016-2017 school and 2017 general tax roll and  all
 of  the  2017-2018  school  and  2018  general  tax  roll for the parcel
 conveyed to such organization located at 366 Main Street, hamlet of Port
 Washington, town of North Hempstead, county of Nassau,  otherwise  known
 as Nassau county parcel ID section 5 block 51 lot 117.
   If  accepted,  such  application  shall  be reviewed as if it had been
 received on or before the taxable  status  dates  established  for  such
 rolls.  If satisfied that such non-profit would otherwise be entitled to
 such exemption if such non-profit 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 non-profit therefore  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,  penalties,  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.
                                                            LBD16198-02-8