S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8886
 
                           I N  A S S E M B L Y
 
                             January 19, 2022
                                ___________
 
 Introduced  by  M.  of  A.  M. MILLER  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT authorizing the Bais Tefila of Inwood 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
 Bais  Tefila  of Inwood, an application for exemption from real property
 taxes pursuant to section 420-a  of  the  real  property  tax  law  with
 respect  to the 2018-2019 and 2019-2020 assessment roll for a portion of
 the 2019 general taxes and all of the 2020 general taxes, and a  portion
 of  the 2018-2019 school taxes and all of the 2019-2020 school taxes for
 the parcel conveyed to such organization, with such parcel being located
 at 259 Doughty Blvd, in the town of Hempstead, otherwise known as Nassau
 county tax map section 40, block 163, lot 216.  If accepted, the  appli-
 cation  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 acquired the subject property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the town board, may grant exemption
 from all taxation and make appropriate corrections to the subject rolls.
 If such exemption is granted and such organization therefore shall  have
 paid any tax with respect to the subject roll, the governing body or tax
 department  may, in its sole discretion, provide for the refund of those
 taxes paid and cancel any taxes, fines, penalties, interest or tax liens
 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.
                                                            LBD13168-01-1