S T A T E O F N E W Y O R K
________________________________________________________________________
11024
I N A S S E M B L Y
October 7, 2020
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
once and referred to the Committee on Real Property Taxation
AN ACT authorizing the Family and Children's Association 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 county of Nassau is hereby authorized to accept from
the Family and Children's Association an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law with respect to the 2019-2020 assessment roll for a portion of the
2019-2020 school taxes and a portion of the 2020 general taxes for the
parcel conveyed to such organization located at 377 Oak Street, in the
village of Garden City, town of Hempstead, county of Nassau, otherwise
known as Nassau county parcel ID section 34 block 524 lot 457U. If
accepted, the application shall be reviewed as if it had been received
on or before the taxable status date established for such 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, the assessor, upon
approval by the Nassau county legislature, may make appropriate
correction 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 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD17242-01-0
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