S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10420
 
                           I N  A S S E M B L Y
 
                               May 16, 2022
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Griffin) --
   read once and referred to the Committee on Real Property Taxation
 
 AN ACT authorizing United Church of God Seventh Day to receive  retroac-
   tive 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
 the United Church of God Seventh Day, an application for exemption  from
 real  property  taxes pursuant to section 420-a of the real property tax
 law with respect to a portion  of  the  2021-2022  school  taxes  and  a
 portion of the 2021 general taxes for the parcel conveyed to such organ-
 ization,  with such parcel being located at 180 Denton Ave, in Lynbrook,
 otherwise known as Nassau county tax map section 38, block 93,  lot  30.
 If  accepted,  the  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  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the town board, may grant exemption
 from all taxation and make appropriate corrections to the subject rolls.
 If  such exemption is granted and such organization therefore shall have
 paid any tax with respect to the subject roll, 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.
                                                            LBD15853-01-2