S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1008
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 12, 2023
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Real Property Taxation
 
 AN ACT to amend a chapter of the laws of 2022, relating  to  authorizing
   the  assessor of the county of Nassau to accept from the Mineola Union
   Free School District an application for exemption from  real  property
   taxes,  as  proposed  in  legislative  bills  numbers  S.  8940-A  and
   A.9981-A, in relation to making technical amendments therefor
 
   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 2022, relations to
 authorizing the assessor of the county of  Nassau  to  accept  from  the
 Mineola  Union  Free  School  District an application for exemption from
 real property taxes, as proposed in legislative bills numbers S.  8940-A
 and A. 9981-A, is amended to read 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  Mineola  Union  Free  School District, an application for exemption
 from real property taxes pursuant to section 408 of  the  real  property
 tax law with respect to part of the 2020-2021 school year and all of the
 2021-2022  school  year  and the 2021 and 2022 general assessment rolls,
 for the parcel owned by such school district  located  at  2400  Jericho
 Turnpike,  in the village of Garden City Park, otherwise known as Nassau
 county tax map section 33, block 160, lot 1. If accepted,  the  applica-
 tion shall be reviewed as if it had been received on or before the taxa-
 ble status date established for such assessment rolls.
   If  satisfied that such school district would otherwise be entitled to
 such exemption if such school district had acquired  such  property  and
 filed  an  application  for  exemption by the appropriate taxable status
 date, the assessor of the county of Nassau, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03989-01-3
              

 A. 1008                             2
 
 granted  and  such  school  district, 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 2022 relating to authorizing the
 assessor of the county of Nassau to accept from the Mineola  Union  Free
 School  District  an application for exemption from real property taxes,
 as proposed in legislative bills numbers S. 8940-A and A. 9981-A,  takes
 effect.