BILL NUMBER: S9085
SPONSOR: MARTINS
 
TITLE OF BILL:
An act authorizing the county of Nassau assessor to accept an applica-
tion for a real property tax exemption from the Korean Evangelical
Church
 
PURPOSE OR GENERAL IDEA OF BILL::
To grant the Nassau County Assessor the authority to exempt the Korean
Evangelical Church of Long Island to from liability for payment of real
property taxes due on the 2022-2023 assessment rolls.
 
SUMMARY OF SPECIFIC PROVISIONS::
Section 1: This bill authorizes and directs the assessor of the County
of Nassau to accept an application from the Korean Evangelical Church of
Long Island for exemption from real property taxes pursuant to Section
462 of the Real Property Tax Law for the 2022-2023 assessment rolls for
their property located in Oyster Bay. Upon satisfaction that the Korean
Evangelical Church of Long Island would have otherwise been entitled to
said exemption, the assessor may grant this exemption, from all taxation
for the 2022-2023 rolls. If exemption is granted, the Korean Evangelical
Church of Long Island may be refunded any taxes paid and any taxes,
fines, penalties, liens, or interest unpaid may be cancelled at the
discretion of the assessor and the Nassau County Legislature.
Section 2: Effective Date.
 
JUSTIFICATION::
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if after a bill is chaptered authorizing an
assessor to accept the late application. The Nassau County assessor has
notified the property owner of the need for the legislation and the
willingness to accept an application once a bill is chaptered.
 
PRIOR LEGISLATIVE HISTORY::
New Bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
Minor fiscal implications to local government.
 
EFFECTIVE DATE::
This act shall take effect immediately.