S T A T E O F N E W Y O R K
________________________________________________________________________
9528
I N A S S E M B L Y
March 20, 2024
___________
Introduced by M. of A. EICHENSTEIN -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to permitting Congregation Kollel Tiferes Zvi to file
an application for a real property tax exemption
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 commissioner of the New York city department of finance is hereby
authorized to accept from Congregation Kollel Tiferes Zvi an application
for exemption from real property taxes pursuant to section 420-a and 462
of the real property tax law with respect to the tax years 2009-2010,
2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-
2017, 2017-2018, 2018-2019 and 2019-2020 assessment rolls for all of the
school taxes and all of the general taxes for the parcel owned by such
organization located at 4607 14th Avenue, borough of Brooklyn, county of
Kings, otherwise known as block 05624, lot 0007. If accepted, the appli-
cation 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, the commissioner of
the New York city department of finance, upon approval by the city coun-
cil of the city of New York, may grant exemption from all taxation
beginning with the date of acquisition of the property by such entity
and 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 department of finance 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.
LBD14642-02-4