NY State Senate Bill 2023-S9085

Senate Bill S9085

2023-2024 Legislative Session

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Korean Evangelical Church

download bill text pdf

Current Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 22, 2024	referred to local government

2023-S9085 (ACTIVE) - Details

See Assembly Version of this Bill:: A9725
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation

2023-S9085 (ACTIVE) - Summary

Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from the Korean Evangelical Church.

2023-S9085 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9085

SPONSOR: MARTINS
 
TITLE OF BILL:

An act authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Korean Evangelical
Church

 
PURPOSE OR GENERAL IDEA OF BILL::

To grant the Nassau County Assessor the authority to exempt the Korean
Evangelical Church of Long Island to from liability for payment of real
property taxes due on the 2022-2023 assessment rolls.

 
SUMMARY OF SPECIFIC PROVISIONS::

Section 1: This bill authorizes and directs the assessor of the County
of Nassau to accept an application from the Korean Evangelical Church of
Long Island for exemption from real property taxes pursuant to Section
462 of the Real Property Tax Law for the 2022-2023 assessment rolls for
their property located in Oyster Bay. Upon satisfaction that the Korean

Evangelical Church of Long Island would have otherwise been entitled to
said exemption, the assessor may grant this exemption, from all taxation
for the 2022-2023 rolls. If exemption is granted, the Korean Evangelical
Church of Long Island may be refunded any taxes paid and any taxes,
fines, penalties, liens, or interest unpaid may be cancelled at the
discretion of the assessor and the Nassau County Legislature.

Section 2: Effective Date.

 
JUSTIFICATION::

Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if after a bill is chaptered authorizing an
assessor to accept the late application. The Nassau County assessor has
notified the property owner of the need for the legislation and the
willingness to accept an application once a bill is chaptered.

 
PRIOR LEGISLATIVE HISTORY::

New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::

Minor fiscal implications to local government.

 
EFFECTIVE DATE::

This act shall take effect immediately.

2023-S9085 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9085
 
                             I N  S E N A T E
 
                              April 22, 2024
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT authorizing the county of Nassau assessor to accept  an  applica-
   tion  for  a  real  property tax exemption from the Korean Evangelical
   Church
 
   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  Korean  Evangelical  Church  an application for exemption from real
 property taxes pursuant to section 462 of the real property tax law  for
 the 2022-2023 assessment rolls for all of the 2022-2023 school taxes and
 all  of  the 2022 and 2023 general taxes for the parcel conveyed to such
 organization located at 42 Belmont Circle, hamlet of  Syosset,  town  of
 Oyster Bay, county of Nassau, otherwise known as Nassau county parcel ID
 section  15  block  113  lot  1.  If  accepted, the application shall be
 reviewed as if it had been received on or before the taxable status date
 established for such roll.
   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  Nassau  County  legislature,  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 immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14520-02-4

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