S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7636
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 19, 2021
                                ___________
 
 Introduced  by  M.  of  A.  MONTESANO  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to authorize Divya Jyoti Jagrati Kendra to  file  an  application
   for exemption from real property taxes
 
   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
 Divya Jyoti Jagrati Kendra, a not-for-profit organization,  an  applica-
 tion for exemption from real property taxes pursuant to section 420-a of
 the  real property tax law, with respect to part of the 2018-2019 school
 tax year, the 2019-2020 school tax year, the 2020-2021 school  tax  year
 and  the  2019  general tax year, the 2020 general tax year and the 2021
 general tax year, for the parcel owned by such not-for-profit  organiza-
 tion,  with  such  parcel  being located at 327 Jericho Turnpike, in the
 village of Old Westbury, county of Nassau, otherwise  known  as  Section
 17,  Block  16, Lot 8. 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 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 grant exemption from all
 taxation and make appropriate corrections to the subject rolls. If  such
 exemption  is  granted  and such not-for-profit organization, therefore,
 shall have paid any tax with respect to the subject rolls, the  applica-
 ble  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.
                                                            LBD11262-02-1