Bill Text: NY A08958 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 8958

Introduced

Bill Title: Authorizes the Mount Olive Pentecostal Church of Faith, Inc. to file an application for retroactive real property tax exemption for the 2019--2020 assessment roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-30 - referred to real property taxation [A08958 Detail]

Download: New_York-2023-A08958-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          8958

                   IN ASSEMBLY

                                    January 30, 2024
                                       ___________

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

        AN ACT authorizing the Mount Olive Pentecostal Church of Faith  to  file
          an application for retroactive real property tax exemption

          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 town of Brookhaven in the county of Suffolk is here-
     3  by authorized to accept from Mount Olive Pentecostal  Church  of  Faith,
     4  Inc.,  an application for exemption from real property taxes pursuant to
     5  section 420-a  of  the  real  property  tax  law  with  respect  to  the
     6  2019--2020  assessment  roll for the parcels owned by such organization,
     7  with such parcels being located at 17 Sander Court,  in  the  hamlet  of
     8  Middle Island, town of Brookhaven, county of Suffolk, otherwise known as
     9  Suffolk  county  tax map district 0200, section 504.00, block 01.00, lot
    10  003.004. If accepted, the application shall be reviewed  as  if  it  had
    11  been received on or before the taxable status dates established for such
    12  rolls.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption if such organization had acquired  the  subject  property
    15  and filed an application for exemption by the appropriate taxable status
    16  date, the assessor, upon approval by the town board, may grant exemption
    17  from all taxation beginning on the date of the conveyance of such parcel
    18  to  such  organization,  and make appropriate corrections to the subject
    19  rolls. If such exemption is  granted  and  such  organization  therefore
    20  shall have paid any tax with respect to the subject rolls, the governing
    21  body  or  tax  department  may,  in its sole discretion, provide for the
    22  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    23  interest or tax liens remaining unpaid.
    24    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14023-01-4