STATE OF NEW YORK ________________________________________________________________________ 4140 2019-2020 Regular Sessions IN SENATE March 1, 2019 ___________ Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Lubavitch of Roslyn for a certain parcel in the hamlet of Roslyn Heights in the town of North Hempstead The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the county of Nassau is hereby authorized to accept from 3 Lubavitch of Roslyn an application for exemption from real property 4 taxes pursuant to section 420-a of the real property tax law for a 5 portion of the 2016 general taxes and for a portion of the 2016-2017 6 school tax roll and 2017 general tax roll for the parcel conveyed to 7 such organization located at 77 Powerhouse Road, hamlet of Roslyn 8 Heights, town of North Hempstead, county of Nassau, otherwise known as 9 Nassau county parcel ID section 7 block 47 lot 207. 10 If accepted, such application shall be reviewed as if it had been 11 received on or before the taxable status dates established for such 12 rolls. If satisfied that such non-profit would otherwise be entitled to 13 such exemption if such non-profit had filed an application for exemption 14 by the appropriate taxable status dates, the assessor, upon approval of 15 the Nassau county legislature, may grant exemption from all taxation and 16 make appropriate corrections to the subject rolls. If such exemption is 17 granted and such non-profit therefore shall have paid any tax with 18 respect to the subject rolls, the governing body or tax department may, 19 in its sole discretion, provide for the refund of those taxes paid and 20 cancel any taxes, fines, penalties, interest or tax liens remaining 21 unpaid. 22 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10008-02-9