S T A T E O F N E W Y O R K
________________________________________________________________________
10062
I N A S S E M B L Y
April 29, 2022
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT authorizing Chabad of Oceanside to receive a retroactive
exemption from real property taxes
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
Chabad of Oceanside an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law with
respect to the 2020-2021 assessment roll for a portion of the 2020-2021
school taxes and all of the 2020 general taxes for the parcel conveyed
to such organization located at 3700 Oceanside Road, in the hamlet of
Oceanside, town of Hempstead, county of Nassau, otherwise known as
Nassau county parcel ID section 60 block 90 lot 27. 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13894-01-1