S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6689--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 2, 2023
                                ___________
 
 Introduced by M. of A. GANDOLFO -- read once and referred to the Commit-
   tee  on Real Property Taxation -- reported and referred to the Commit-
   tee on Ways and Means -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT  in  relation to authorizing the Chabad of Islip Township Inc 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 town of Islip, county of Suffolk is hereby author-
 ized to accept from Chabad of Islip Township  Inc,  an  application  for
 exemption from real property taxes pursuant to section 420-a of the real
 property tax law with respect to the 2022--2023 assessment rolls for all
 of  the 2023 general taxes, and a portion of the 2022--2023 school taxes
 for the parcel conveyed to such organization,  with  such  parcel  being
 located  at  283  Ocean Avenue, in the town of Islip, otherwise known as
 Suffolk county tax map district 0500, section 422.00, block  01.00,  lot
 019.000.  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 of Islip 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 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.
                                                            LBD11021-02-3