BILL NUMBER: S9605
SPONSOR: CANZONERI-FITZPATRICK
 
TITLE OF BILL:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption from
the Center for Jewish Life of Hewlett Inc.
 
PURPOSE:
An act in relation to authorizing the county of Nassau assessor to
accept an application for a retroactive real property tax exemption from
the Center for Jewish Life of Hewlett Inc.
 
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
the Center for Jewish Life of Hewlett Inc. an application for exemption
from real property taxes pursuant to section 430 of the real property
tax law with respect to 2021--2022 assessment roll for a portion of the
2021--2022 school taxes and a portion of the 2022 general taxes for the
parcel conveyed to such organization located at 24 Everit Avenue, town
of Hempstead, county of Nassau, otherwise known as Nassau county parcel
ID 9 section 39 block 78 lot 605. If accepted, the application shall be
reviewed as if it had been received on or before the taxable status date
established for such 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 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. Provides the effective date.
 
JUSTIFICATION:
Center for Jewish life of Hewlett, inc. is a not-for-profit tax-exempt
organization that owns property located at 24 Everit Avenue, town of
Hewlett, county, of Nassau. This legislation makes technical changes to
the chapter to ensure it can be implemented effectively.
 
LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.