Authorizes the Congregation Khal Mevakshei Hashem, 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
 ________________________________________________________________________
 
                                  8263--A
     Cal. No. 666
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 28, 2025
                                ___________
 
 Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
   printed, and when printed to be committed to the  Committee  on  Local
   Government  --  recommitted  to  the  Committee on Local Government in
   accordance with Senate Rule 6, sec. 8 -- reported favorably from  said
   committee,  ordered  to  first  and  second  report, amended on second
   report, ordered to a third reading, and to be  reprinted  as  amended,
   retaining its place in the order of third reading
 
 AN  ACT  authorizing  the  Congregation  Khal  Mevakshei Hashem, 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 county of Nassau is hereby authorized to accept from
 Congregation  Khal  Mevakshei Hashem, Inc., an application for exemption
 from real property taxes pursuant to section 430 of  the  real  property
 tax  law  with respect to the 2024 assessment roll, and all of 2023-2024
 school taxes for the parcel conveyed to  such  organization,  with  such
 parcel being located at 137 Lawrence Avenue, in the village of Lawrence,
 otherwise  known  as Nassau county tax map section 40, block 90, lot 14.
 If accepted, the application  shall  be  reviewed  as  if  it  had  been
 received  on  or  before  the  taxable status dates established for such
 rolls.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such organization had acquired the subject property
 and filed an application for exemption by the appropriate taxable status
 date, the assessor, upon approval by the Nassau county legislature,  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
 governing  body  or  tax department may, in its sole discretion, provide
 for the refund of those taxes paid and cancel any taxes,  fines,  penal-
 ties, 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.
                                                            LBD04290-03-6