BILL NUMBER: S6426

SPONSOR: CANZONERI-FITZPATRICK
 
TITLE OF BILL:

An act authorizing Vineyard Christian Fellowship South Shore Inc. to
file with the county of Nassau assessor an application for a retroactive
real property tax exemption

 
PURPOSE:

To grant a retroactive property tax exemption for Vineyard Christian
Fellowship South Shore Inc. for the 2020-2021 assessment roll for all
the 2020-2021 school taxes and all the 2021 general taxes for the parcel
conveyed to such organization located at 142 Franklin Ave, town of Hemp-
stead, county of Nassau.

 
SUMMARY OF PROVISIONS:

Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the county of Nassau is hereby authorized to accept from
Vineyard Christian Fellowship South Shore Inc. application for exemption
              

from real property taxes pursuant to section 420-a of the real property
tax law for the 2020-2021 assessment roll for all the 2020-2021 school
taxes and all the 2021 general taxes for the parcel conveyed to such
organization located at 142 Franklin Ave, town of Hempstead, county of
Nassau, otherwise known as Nassau county parcel ID section 37 block 205
lot 335. If accepted, the application shall be reviewed as if it had
been received on or before the taxable status date established for such
role.

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.

Section 2. This act shall take effect immediately.

 
JUSTIFICATION:

Vineyard Christian Fellowship South Shore Inc. is a not-for-profit,
tax-exempt religious organization. After purchasing the home located on
at 142 Franklin Ave in July of 2020, their tax exemption papers were
mistakenly not submitted to Nassau County. Allowing Vineyard Christian
Fellowship South Shore Inc.to be forgiven of these property tax bills
will allow them to continue their work in the community and keep their
place of worship. This legislation would allow for the Nassau County
Assessor to accept an application for a retroactive property tax
exemption for Vineyard Christian Fellowship South Shore Inc. and there-
fore would relieve the current fiscal burden on this organization.

 
LEGISLATIVE HISTORY:

New bill.
 
FISCAL IMPLICATIONS:

None to the state.

 
EFFECTIVE DATE:
Effective Immediately.