S T A T E O F N E W Y O R K
________________________________________________________________________
9205
I N S E N A T E
May 12, 2022
___________
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
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