NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2208
SPONSOR: Williams
 
TITLE OF BILL:
An act to amend a chapter of the laws of 2022 authorizing the Bais Torah
U'tefillah to receive retroactive real property tax exempt status, as
proposed in legislative bills numbers S. 9196 and A. 10419, in relation
to making technical corrections thereto
 
PURPOSE:
The purpose of this bill is to effectuate an amendment to Chapter 436 of
the laws 2022 (Approval message 12) related to whom is authorized to
approve the application for exemption.
 
SUMMARY:
This bill makes technical changes to the underlying chapter to reflect
that the Nassau County legislature is authorized to approve an applica-
tion for exemption.
 
JUSTIFICATION:
Bais Torah U'tefillah is a not-for-profit tax-exempt organization that
owns property located in Nassau County at 401 Hempstead Avenue, West
Hempstead, N.Y. The organization purchased the property on December 29,
2020 for use as a synagogue and an exemption was filed in a timely
manner with the Nassau County Assessor for the 2021/22 tax year. Chapter
436 of the laws of 2022 provided Chabad of Oceanside, Inc. with an
exemption from real property taxes pursuant to 420-a of the Real Proper-
ty Tax Law. This legislation makes technical changes to that chapter to
ensure it can be implemented effectively.
 
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to chapter 436 of the laws of 2022.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2022 authorizing the Bais Torah U'tefillah to
receive retroactive real property tax exempt status, as proposed in
legislative bills numbers S. 9196 and A. 10419, takes effect.
STATE OF NEW YORK
________________________________________________________________________
2208
2023-2024 Regular Sessions
IN ASSEMBLY
January 25, 2023
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend a chapter of the laws of 2022 authorizing the Bais Torah
U'tefillah to receive retroactive real property tax exempt status, as
proposed in legislative bills numbers S. 9196 and A. 10419, in
relation to making technical corrections thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of a chapter of the laws of 2022 authorizing the
2 Bais Torah U'tefillah to receive retroactive real property tax exempt
3 status, as proposed in legislative bills numbers S. 9196 and A. 10419,
4 is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the county of Nassau is hereby authorized to accept from
7 Bais Torah U'tefillah, an application for exemption from real property
8 taxes pursuant to section 420-a of the real property tax law with
9 respect to a portion of the 2020-2021 school taxes and all of the 2021
10 general taxes for the parcel conveyed to such organization, with such
11 parcel being located at 401 Hempstead Avenue, in the hamlet of West
12 Hempstead, in the town of Hempstead, otherwise known as Nassau county
13 tax map section 35, block 340, lot 5. If accepted, the application
14 shall be reviewed as if it had been received on or before the taxable
15 status dates established for such rolls.
16 If satisfied that such organization would otherwise be entitled to
17 such exemption if such organization had acquired the subject property
18 and filed an application for exemption by the appropriate taxable status
19 date, the assessor, upon approval by the [town board] Nassau county
20 legislature, may grant exemption from all taxation and make appropriate
21 corrections to the subject rolls. If such exemption is granted and such
22 organization therefore shall have paid any tax with respect to the
23 subject roll, the governing body or tax department may, in its sole
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03986-01-3
A. 2208 2
1 discretion, provide for the refund of those taxes paid and cancel any
2 taxes, fines, penalties, interest or tax liens remaining unpaid.
3 § 2. This act shall take effect on the same date and in the same
4 manner as a chapter of the laws of 2022 authorizing the Bais Torah
5 U'tefillah to receive retroactive real property tax exempt status, as
6 proposed in legislative bills numbers S. 9196 and A. 10419, takes
7 effect.