S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7755--A
 
                             I N  S E N A T E
 
                             January 10, 2022
                                ___________
 
 Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 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 2019-2020 assessment rolls for a portion of the
 2019 general taxes and all  of  the  2020  general  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 Nassau county legislature, 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, penal-
 ties, 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.
                                                            LBD13169-03-2