S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10455

                          I N  A S S E M B L Y

                              May 29, 2012
                               ___________

Introduced  by  M.  of  A.  McDONOUGH  --  read once and referred to the
  Committee on Real Property Taxation

AN ACT authorizing the assessor of the county of  Nassau  to  accept  an
  application for exemption from real property taxes from The Center for
  Jewish Life, for a certain parcel of land located in the town of Hemp-
  stead

  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
The Center for Jewish Life an application for exemption from real  prop-
erty  taxes  pursuant  to section 420-a of the real property tax law for
the 2011-2012 assessment roll with respect to a portion  of  the  school
taxes  and  all  of  the  general  taxes, for the parcel located at 2174
Hewlett Avenue, town of Hempstead, hamlet of Merrick, otherwise known as
section 56, block 157, lots 14-17 and 20-21. If accepted,  the  applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that The Center for Jewish Life (i) acquired title to the
property  for  which it seeks exemption subsequent to the taxable status
dates established for such roll and prior to the taxable status date for
the next ensuing assessment roll and (ii) would otherwise be entitled to
such exemption if it had filed  an  application  for  exemption  by  the
appropriate  taxable  status  date,  the  assessor, upon approval by the
Nassau county legislature, may grant exemption from  taxation  beginning
with  the  date  of acquisition of the property by The Center for Jewish
Life and make appropriate correction  of  this  subject  roll.  If  such
exemption  is  granted and if The Center for Jewish Life shall have paid
any tax with respect to such subject roll, the  governing  body  or  tax
department  may, in its sole discretion, provide for the refund of those
taxes paid and cancel taxes,  fines,  penalties  or  interest  remaining
unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15318-03-2