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.
   § 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