S T A T E O F N E W Y O R K
________________________________________________________________________
10388
I N A S S E M B L Y
May 21, 2024
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Solages) --
read once and referred to the Committee on Real Property Taxation
AN ACT authorizing Innovative Resources for Independence, Inc. 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
Innovative Resources for Independence, Inc. an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law with respect to the 2022-2023 and 2023-2024 assessment
rolls for all of the 2022-2023 school taxes, a portion of the 2023-2024
school taxes, all of the 2023 general taxes and a portion of the 2024
general taxes for the parcel conveyed to such organization located at
2016 Linden Boulevard, hamlet of Elmont, town of Hempstead, county of
Nassau, otherwise known as Nassau county parcel ID section 37 block Q07
lot 15. 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.
ยง 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15638-01-4