Authorizes Merkos L'Inyonei Chinuch, Inc. to apply for a real property tax exemption on a certain parcel of land in the county of Nassau

Title of bill

An act to authorize the assessor of the county of Nassau to accept an application for exemption from real property taxes from Merkos L'Inyonei Church, Inc. for a certain parcel of land located in the town of Hempstead

Purpose

To authorize the assessor of the assessor of the county of Nassau to accept applications for exemption from real property tax from the Merkos L'Inyonei Church.

Summary of provisions

This bill would authorize and direct the Assessor of the County of Nassau to accept an application for exemption from real property taxes pursuant to Section 420-a of the Real Property Tax Law for certain taxes owed by the Merkos L' Inyonei Church.

Justification

Merkos L'Inyonie Church, Inc. is a not-for-profit organization, and the educational arm of the world wide Chabad-Lubavitch organization. Merkos L'Inyonie Church purchased the property known as 3000 Lawson Blvd., in Oceanside, NY, on May 15, 2007 for the purpose of moving its religious book storage, warehousing and shipping operation.

On or before January 2, 2008, Merkos L'Inyonie Church made an application to the Nassau County Department of Assessment for real property tax exemption for the premises located at 3000 Lawson Blvd., Oceanside, N.Y., but the application was denied. The basis of the denial by the Nassau County Assessor's Office was technical in nature. Merkos L'Inyonie Church qualifies for tax purposes for the tax exempt status necessary to receive the benefits of the real property tax exemption retroactively as well as moving forward.

Legislative history

This is a new bill.

Fiscal implications

The specific pro-rata amount of tax refund will be calculated by the Nassau County Assessor's Office.

Effective date

This act shall take effect immediately.