S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7754--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 Bais Tefila of Inwood 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
 Bais  Tefila  of Inwood, 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  roll  for a portion of the 2019
 general taxes and all  of  the  2020  general  taxes,  and  all  of  the
 2019-2020  school  taxes  for  the parcel conveyed to such organization,
 with such parcel being located at 259 Doughty Blvd, in the town of Hemp-
 stead, otherwise known as Nassau county tax map section 40,  block  163,
 lot  216.    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 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, 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.
                                                            LBD13168-03-2