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.
   § 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