Bill Text: NY A02932 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes Overcoming Love Ministries to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A02932 Detail]

Download: New_York-2019-A02932-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2932
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 28, 2019
                                       ___________
        Introduced  by M. of A. DILAN -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to authorize Overcoming Love Ministries to  file  an  application
          for a 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 commissioner of the New York city department of finance shall accept
     3  from Overcoming Love Ministries, a religious not-for-profit corporation,
     4  an application or renewal application for exemption from  real  property
     5  taxes  pursuant  to  section  420-a of the real property tax law for the
     6  2013, 2014 and 2015 assessment rolls, for the parcel owned by the minis-
     7  try known as 246 Jamaica Avenue in the city  of  New  York,  borough  of
     8  Brooklyn, being designated on the tax map as section 13, block 3918, lot
     9  7  in  such borough, and which was acquired by such ministry on June 23,
    10  1999. Once received, the application or  renewal  application  shall  be
    11  reviewed  as  if  it  had  been received on or before the taxable status
    12  dates established for such assessment rolls.
    13    If satisfied that such ministry would otherwise be  entitled  to  such
    14  exemption  if such ministry had filed an application or renewal applica-
    15  tion for exemption by the appropriate taxable status dates, the  commis-
    16  sioner  of the New York city department of finance, upon approval by the
    17  city council of the city of New York, shall  grant  exemption  from  all
    18  taxation  beginning  with respect to the subject tax rolls due and owing
    19  by such ministry on the effective date of this act,  and  cancel  taxes,
    20  fines,  penalties,  and  interest remaining unpaid, and make appropriate
    21  correction of the subject assessment rolls. The commissioner of the  New
    22  York  city  department  of finance, upon approval of the city council of
    23  the city of New York, shall grant exemption from  all  taxes  calculated
    24  and  due  with  respect  to  the  subject tax rolls and make appropriate
    25  correction to the subject rolls on condition  that  such  department  of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04793-01-9
        A. 2932                             2
     1  finance  refund  to any purchaser of a lien on such parcel the amount of
     2  any consideration paid to the city of New York for the purchase of  such
     3  tax lien, along with reasonable interest paid on such consideration, and
     4  costs  necessarily  incurred in connection with such purchase, and costs
     5  necessarily incurred in connection with reconveyance thereof to the city
     6  of New York; and such assessor further shall provide for the vacating of
     7  such tax lien and cancel any taxes, fines, penalties or interest remain-
     8  ing unpaid.
     9    § 2. This act shall take effect immediately.