S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10519
 
                           I N  A S S E M B L Y
 
                               May 30, 2024
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
   once and referred to the Committee on Real Property Taxation
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept  an application for a real property tax exemption from Gurdwara
   Guru Tegh Bahadur Sahib, Inc.
 
   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
 Gurdwara Guru Tegh Bahadur Sahib, Inc. an application for exemption from
 real property taxes pursuant to sections 420-a and 462 of the real prop-
 erty  tax law with respect to the 2022 and 2023 assessment rolls for all
 of the 2022 and 2023 general taxes, and all of the 2022 and 2023  school
 taxes  for  the parcel owned by such corporation located at 200 Hillside
 Avenue, village of New Hyde Park, town of Hempstead, county  of  Nassau,
 otherwise  known as Nassau county tax map district section 8 block 21114
 lots 607, 608 and 609. If accepted, the application shall be reviewed as
 if it had been received on or before the taxable status date established
 for such assessment 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, including acknowledge-
 ment of the letter from the Internal Revenue Service dated September 19,
 2022 granting such organization exemption from federal income  tax,  the
 assessor,  upon  approval  by  the  Nassau  county legislature, may make
 appropriate correction to the subject roll. If such exemption is granted
 and such organization, therefore, shall have paid any tax  with  respect
 to  the  subject  roll,  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.
                                                            LBD15801-01-4

              

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 10519--A
 
                           I N  A S S E M B L Y
 
                               May 30, 2024
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Ra) -- read
   once and referred to  the  Committee  on  Real  Property  Taxation  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT in relation to authorizing  the  county  of  Nassau  assessor  to
   accept  an application for a real property tax exemption from Gurdwara
   Guru Tegh Bahadur Sahib, Inc.
 
   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
 Gurdwara Guru Tegh Bahadur Sahib, 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 and 2023 assessment rolls for  all  of  the
 2022  and  2023 general taxes, and all of the 2022 and 2023 school taxes
 for the parcel owned  by  such  corporation  located  at  2000  Hillside
 Avenue,  village  of New Hyde Park, town of Hempstead, county of Nassau,
 otherwise known as Nassau county tax map district section 8 block  21114
 lots 607, 608 and 609. If accepted, the application shall be reviewed as
 if it had been received on or before the taxable status date established
 for such assessment 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, including acknowledge-
 ment of the letter from the Internal Revenue Service dated September 19,
 2022  granting  such organization exemption from federal income tax, the
 assessor, upon approval by  the  Nassau  county  legislature,  may  make
 appropriate correction to the subject roll. If such exemption is granted
 and  such  organization, therefore, shall have paid any tax with respect
 to the subject roll, 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.
              

                                                            LBD15801-02-4