Bill Text: NY A02630 | 2011-2012 | General Assembly | Introduced
Bill Title: Authorizes the Polish National Catholic Church of the Holy Cross to retroactively apply for a real property tax exemption for property in Smithtown.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-03-05 - print number 2630b [A02630 Detail]
Download: New_York-2011-A02630-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 2630 2011-2012 Regular Sessions I N A S S E M B L Y January 19, 2011 ___________ Introduced by M. of A. FITZPATRICK -- read once and referred to the Committee on Real Property Taxation AN ACT to authorize the Holy Cross Polish National Church to retroac- tively apply for a real property tax exemption for certain property in the town of Smithtown, county of Suffolk 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 Smithtown is hereby authorized to accept 3 from the Holy Cross Polish National Church, an application or renewal 4 application for exemption from real property taxes pursuant to section 5 420-a of the real property tax law for the 2006-2007 assessment rolls, 6 for the parcel owned by such not-for-profit church which is located at 7 59 Half Hollow Road, in Commack in the town of Smithtown, county of 8 Suffolk, otherwise known as Suffolk county tax map # 473489 62.-3-1. If 9 accepted, the application or renewal application shall be reviewed as if 10 it had been received on or before the taxable status date established 11 for such rolls. 12 If satisfied that such not-for-profit organization would otherwise be 13 entitled to such exemption if such not-for-profit organization had filed 14 an application or renewal application for exemption by the appropriate 15 taxable status date, the assessor, upon approval by the Smithtown town 16 board, may make appropriate correction to the subject rolls. If such 17 exemption is granted and such organization, therefore, shall have paid 18 any tax with respect to the subject rolls, the applicable governing body 19 or tax department may, in its sole discretion, provide for the refund of 20 those taxes paid and cancel those taxes, fines, penalties, liens, or 21 interest remaining unpaid. 22 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04773-01-1