S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10589
 
                           I N  A S S E M B L Y
 
                               June 5, 2020
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. M. L. Mill-
   er) -- read once and referred to the Committee on Real Property  Taxa-
   tion
 
 AN ACT to authorize the assessor of the city of Long Beach in the county
   of  Nassau to accept a retroactive application for exemption from real
   property taxes from the Temple Beth El of Long Beach

   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 city of Long Beach is hereby authorized to accept
 from Temple Beth El of Long Beach an application for exemption from real
 property taxes pursuant to section 420-a of the real  property  tax  law
 for the 2019/2020 assessment roll for two parcels located in the city of
 Long  Beach  located  at 270 Lindell Blvd, city of Long Beach, county of
 Nassau, otherwise known as Nassau county parcel ID section 59  block  25
 and  lot 1, and at 570 West Walnut Street, city of Long Beach, county of
 Nassau, otherwise known as Nassau county parcel ID section 59  block  25
 and  lot 11. 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  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval by the Long Beach city council, may make appropriate correction
 to  the  subject  rolls. If such exemption is granted and such organiza-
 tion, 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 immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14373-02-9