Senate Bill S537A

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  537--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government -- recom-
   mitted to the Committee on Local Government in accordance with  Senate
   Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept  an application for a real property tax exemption from Gurdwara
   Guru Tegh Bahadur Sahib, Inc.
 
   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
 Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
 real property taxes pursuant to section 430 of the real property tax law
 with  respect  to  the  2023 assessment roll for all of the 2023 general
 taxes for the parcel owned by such corporation located at 2000  Hillside
 Avenue,  village  of New Hyde Park, town of Hempstead, county of Nassau,
 otherwise known as Nassau county tax map district section 8 block  21114
 lots 607, 608 and 609. If accepted, the application shall be reviewed as
 if it had been received on or before the taxable status date established
 for such assessment 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, including acknowledge-
 ment of the letter from the Internal Revenue Service dated September 19,
 2022  granting  such organization exemption from federal income tax, the
 assessor, upon approval by  the  Nassau  county  legislature,  may  make
 appropriate correction to the subject roll. If such exemption is granted
 and  such  organization, therefore, shall have paid any tax with respect
 to the subject roll, the applicable governing  body  or  tax  department
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01768-02-6
 S. 537--A                           2
 
 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.