S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8129

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               May 5, 2009
                               ___________

Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
  Committee on Real Property Taxation

AN ACT to authorize Wantagh Memorial Congregational Church  to  file  an
  application for real property tax exemption

  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
Wantagh Memorial Congregational Church an application for exemption from
real property taxes pursuant to section 420-a of the real  property  tax
law  for the 2009 and 2010 assessment rolls for the parcel owned by such
not-for-profit organization which is located in the Hamlet  of  Wantagh,
county  of Nassau at 2892 Lindale Street, otherwise known as section 56,
block 46, lot 33. If accepted, such application shall be reviewed as  if
it  had  been  received on or before the taxable status date established
for such rolls.
  If satisfied that Wantagh Memorial Congregational Church would  other-
wise  be  entitled  to such exemption if it had filed an application for
exemption by the appropriate taxable status date, the  assessor  of  the
county  of  Nassau  may  upon approval by the county legislature of such
county, grant exemption from taxation based on the 2009 and 2010 assess-
ment rolls and owing by such not-for-profit organization on  the  effec-
tive  date  of  this act, and make appropriate correction of the subject
rolls. If such exemption is granted and if such not-for-profit organiza-
tion shall have paid any tax with respect to  such  subject  rolls,  the
governing  body  or  tax department may, in its sole discretion, provide
for the refund of those taxes paid and cancel taxes, fines, penalties or
interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11278-01-9