Relates to real property tax exemption for Congregation Gates of Prayer in the county of Nassau

Title of bill

An act in relation to permitting Congregation Gates of Prayer to file an application for certain real property tax exemptions

Purpose

To authorize Congregation Gates of Prayer, in the county of Nassau, to apply for a retroactive real property tax exemption.

Summary of provisions

Section 420-a of the real property tax law is amended to authorize the County of Nassau to accept a retroactive application for real property tax exemptions from Congregation Gates of Prayer.

Justification

Congregation Gates of Prayer is a not-for-profit tax exempt organization that owns property located in Nassau County. This property is used as a place of worship as well as other religious observances. The property is located at 13 Hards Lane, Lawrence, New York, 11559. This legislation would provide Congregation Gates of Prayer with an exemption from real property taxes pursuant to 420-a of the Real Property Tax Law for a part of the 2013-14, 2014-15 and 2015-16 assessment rolls.

The transfer of ownership to Congregation Gates of Prayer took place after the tax exempt filing date, and as a result, the organization was liable for approximately twenty four months of property taxes despite their not-for-profit status. Congregation Gates of Prayer has filed a timely application for tax exemption with the Nassau County Assessor. In order to preserve the community's organization for the use by its residents, Congregation Gates of Prayer needs the requested relief from real property taxes.

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.