S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    961
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by M. of A. STERN -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend a chapter of the laws of 2020  relating  to  authorizing
   the  assessor  of the town of Huntington, county of Suffolk, to accept
   from Chabad Lubavitch Chai Center, Inc., an application for  exemption
   from  real  property  taxes,  as proposed in legislative bills numbers
   S.8136 and A.10206, in relation to  making  the  exemption  contingent
   upon the approval of the town board of Huntington
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1 of a chapter of the  laws  of  2020  relating  to
 authorizing  the  assessor of the town of Huntington, county of Suffolk,
 to accept from Chabad Lubavitch Chai Center, Inc.,  an  application  for
 exemption  from  real  property  taxes, as proposed in legislative bills
 numbers S.8136 and A.10206, is amended to read as follows:
   Section 1. Notwithstanding any other provision of law to the contrary,
 the assessor of the town of Huntington, county  of  Suffolk,  is  hereby
 authorized to accept from Chabad Lubavitch Chai Center, Inc. an applica-
 tion for exemption from real property taxes pursuant to section 420-a of
 the  real  property  tax  law,  with respect to the 2018-2019 assessment
 rolls, for the parcels owned by such  organization,  with  such  parcels
 being  located  at 46 Candlewood Path, in the town of Huntington, county
 of Suffolk, otherwise known as Suffolk county tax map section 262  block
 2  lot  3.  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  filed  an  application  for
 exemption  by  the  appropriate  taxable status date, the assessor, upon
 approval by the [Suffolk county legislature] TOWN BOARD  OF  HUNTINGTON,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD07127-01-1

 A. 961                              2
 
 may  make appropriate correction 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 on the same date and in the same
 manner as a chapter of the laws of 2020,  relating  to  authorizing  the
 assessor  of  the  town of Huntington, county of Suffolk, to accept from
 Chabad Lubavitch Chai Center, Inc., an application  for  exemption  from
 real property taxes, as proposed in legislative bills numbers S.8136 and
 A.10206, takes effect.