S T A T E   O F   N E W   Y O R K
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                                   7070
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2020
                                ___________
 
 Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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