S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8888
 
                           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 Congregation Beis Medrash of Lawrence 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
 Congregation Beis Medrash of Lawrence, 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 rolls 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  2019-2020  school
 taxes  for  the  parcel  conveyed to such organization, with such parcel
 being located at 15 Martin Lane, in the village of  Lawrence,  otherwise
 known  as  Nassau  county  tax  map  section  40,  block  199, lot 3. 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 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.
                                                            LBD13169-01-1