S T A T E O F N E W Y O R K
________________________________________________________________________
8886
I N A S S E M B L Y
January 19, 2022
___________
Introduced by M. of A. M. MILLER -- read once and referred to the
Committee on Real Property Taxation
AN ACT authorizing the Bais Tefila of Inwood to receive retroactive 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
Bais Tefila of Inwood, an application for exemption from real property
taxes pursuant to section 420-a of the real property tax law with
respect to the 2018-2019 and 2019-2020 assessment roll for a portion of
the 2019 general taxes and all of the 2020 general taxes, and a portion
of the 2018-2019 school taxes and all of the 2019-2020 school taxes for
the parcel conveyed to such organization, with such parcel being located
at 259 Doughty Blvd, in the town of Hempstead, otherwise known as Nassau
county tax map section 40, block 163, lot 216. If accepted, the appli-
cation 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13168-01-1