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

                                  9743

                          I N  A S S E M B L Y

                              April 5, 2016
                               ___________

Introduced by M. of A. KAMINSKY -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT in relation to permitting Congregation Gates of Prayer to file an
  application for certain real property tax exemptions

  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
Congregation Gates of Prayer, an application for  exemptions  from  real
property  taxes  pursuant  to section 420-a of the real property tax law
for part of the 2013-2014, 2014-2015 and 2015-2016 assessment rolls with
respect to a portion of the 2014, 2015 and  2016  general  tax  and  the
2014-2015 and 2015-2016 school tax for the parcel owned by such not-for-
profit  entity  which  is  located  at  138 Hards Lane in the village of
Lawrence, county of  Nassau.  If  accepted,  the  application  shall  be
reviewed as if it had been received on or before the taxable status date
established for such rolls. If satisfied that such not-for-profit organ-
ization  would otherwise be entitled to such exemptions if such not-for-
profit organization had filed  an  application  for  exemptions  by  the
appropriate  taxable  status  dates,  the assessor, upon approval by the
Nassau county legislature may make appropriate correction to the subject
rolls. If such exemptions are granted and such organization,  therefore,
shall  have paid any taxes with respect to the subject rolls, the appli-
cable 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.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14873-01-6