S T A T E   O F   N E W   Y O R K
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                                   10092
 
                           I N  A S S E M B L Y
 
                                May 3, 2024
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  authorizing  the  Hicksville United Methodist Church 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
 Hicksville  United  Methodist  Church, an application for exemption from
 real property taxes pursuant to section 420-a of the real  property  tax
 law  with  respect to all of the 2022 and 2023 general taxes, and all of
 2021-2022 and 2022-2023 school taxes for the  parcel  conveyed  to  such
 organization,  with such parcel being located at 130 W Old Country Road,
 in the village of Hicksville, otherwise known as Nassau county  tax  map
 section  11,  block  290, lots 201 and 202. 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 acquired  the  subject  property
 and 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 organization
 therefore shall have paid any tax with respect to the subject rolls, the
 governing body or tax department may, in its  sole  discretion,  provide
 for  the  refund of those taxes paid and cancel any taxes, fines, penal-
 ties, 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.
                                                            LBD15381-01-4