S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7953
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 2, 2021
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to authorize the assessor of the town of  Clarkstown,  county  of
   Rockland,  to  accept  from  the  Nyack  Union Free School District an
   application for 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 town of Clarkstown, county of Rockland, is hereby
 authorized to accept from the Nyack Union Free School District an appli-
 cation for exemption from real property taxes pursuant to section 406 of
 the real property tax law for the 2020 assessment roll, for  the  parcel
 owned  by  such  organization located at 366 North Highland Avenue, also
 known as Route 9W, in the village of Upper  Nyack  within  the  town  of
 Clarkstown,  county  of Rockland, otherwise known as Rockland county tax
 map, section 59.16, block 2, lot 2. If accepted, the  application  shall
 be  reviewed  as if it had been received on or before the taxable status
 date established for such rolls.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption if such organization had acquired the property and filed
 an application by the appropriate taxable status date, the assessor  may
 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  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.
                                                            LBD10950-02-1