S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7265
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               June 28, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT in relation to authorizing   St. Francis  Hospital,  Roslyn,  New
   York to file an application for exemption from real property taxes
 
   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
 St. Francis Hospital, Roslyn, New York, a  not-for-profit  organization,
 an  application  for  exemption  from  real  property  taxes pursuant to
 section 420-a of  the  real  property  tax  law,  with  respect  to  the
 2020-2021 assessment roll for a portion of the 2020-2021 school taxes, a
 portion  of  the  2020 general taxes and the 2021 general taxes, for the
 parcel owned by such not-for-profit organization, with such parcel being
 located at 39 Oaktree Lane,  in  the  hamlet  of  Manhasset,  county  of
 Nassau,  otherwise  known  as Section 3, Block 193, Lot 19. 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 not-for-profit 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 county of Nassau, may grant exemption from all  taxation
 and make appropriate corrections to the subject rolls. If such exemption
 is  granted  and such not-for-profit 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 immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11840-02-1