Bill Text: NY A09773 | 2021-2022 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from the International Baptist Church with respect to the 2020-2021 assessment roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2022-11-21 - signed chap.612 [A09773 Detail]

Download: New_York-2021-A09773-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9773

                   IN ASSEMBLY

                                      April 8, 2022
                                       ___________

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

        AN ACT in relation to authorizing the assessor of the town  of  Brookha-
          ven,  county  of Suffolk, to accept an application for a real property
          tax exemption from the International Baptist Church

          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, county of Suffolk, is hereby
     3  authorized to accept from the International Baptist Church, an  applica-
     4  tion  for  exemption from real property taxes pursuant to section 462 of
     5  the real property tax law with respect to the 2020-2021 assessment roll,
     6  for the parcel owned by such organization  located  at  5  John  Vincent
     7  Court,  town  of  Brookhaven,  county  of Suffolk, District 0200 Section
     8  470.00, Block 01.00, Lot 004.006.   If accepted, the  application  shall
     9  be  reviewed  as if it had been received on or before the taxable status
    10  date established for such roll.
    11    If satisfied that such organization would  otherwise  be  entitled  to
    12  such  exemption  if  such  organization  had  filed  an  application for
    13  exemption by the appropriate taxable status  date,  the  assessor,  upon
    14  approval  by  the  Brookhaven  town  board, may grant exemption from all
    15  taxation and make appropriate corrections to the subject roll.  If  such
    16  exemption is granted and such organization therefore shall have paid any
    17  tax  with  respect to the subject roll, the applicable governing body or
    18  tax department may, in its sole discretion, provide for  the  refund  of
    19  the  taxes  paid, along with any fines or penalties paid, and cancel any
    20  taxes, fines, penalties, interest, or tax liens remaining unpaid.
    21    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15292-01-2