S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6661--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                May 3, 2023
                                ___________
 
 Introduced  by  Sen.  WEIK  --  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 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.
                                                            LBD11021-03-3