Authorizes New Hour for Women and Children LI, Inc. to receive retroactive real property tax exempt status, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8601--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 22, 2025
                                ___________
 
 Introduced  by M. of A. RAMOS -- read once and referred to the Committee
   on Real Property  Taxation  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  authorizing New Hour for Women and Children LI, Inc. to receive
   retroactive real property tax exempt status

   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  assessor of the town of Islip, county of Suffolk, is hereby author-
 ized to accept from New Hour for Women and Children LI, Inc., a not-for-
 profit organization, an application for  exemption  from  real  property
 taxes  pursuant  to  section  420-a  of  the  real property tax law with
 respect to the 2022-2023, 2023-2024 and 2024-2025 assessment rolls,  for
 the  parcels owned by such organization which are located at 248 Crooked
 Hill Road, located in the town of Islip, county  of  Suffolk,  otherwise
 known  as  Suffolk  county  tax map district 0500, section 114.00, block
 01.00, lot 140.000.
   If accepted, such application shall be reviewed  as  if  it  had  been
 received  on  or  before  the  taxable  status date established for such
 rolls. If satisfied that such non-profit 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 town of Islip town board, may grant exemption  from  all
 taxation  and make appropriate corrections 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
 the taxes paid, along with any fines or penalties paid, and  cancel  any
 taxes, fines, penalties, interest, or tax liens 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.
                                                            LBD13163-03-5