Bill Text: NY A04048 | 2023-2024 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Authorizes the Grace Gospel Church of Suffolk, Inc. to file an application for retroactive real property tax exemption for the 2020--2021 and 2021--2022 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-08 - substituted by s6527a [A04048 Detail]

Download: New_York-2023-A04048-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          4048

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 9, 2023
                                       ___________

        Introduced by M. of A. GANDOLFO -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT authorizing the Grace Gospel Church of Suffolk to file an appli-
          cation 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  county of Suffolk is hereby authorized to accept
     3  from Grace Gospel Church of Suffolk, Inc., an application for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law with respect to the 2020--2021 and 2021--2022  assessment  rolls
     6  for  the  parcels  owned  by  such organization, with such parcels being
     7  located at 230 Falcon Avenue, in  the  village  of  Patchogue,  town  of
     8  Brookhaven, county of Suffolk, otherwise known as Suffolk county tax map
     9  district  0200,  section  975.40, block 03.00, lot 050.000. If accepted,
    10  the application shall be reviewed as if  it  had  been  received  on  or
    11  before the taxable status dates established for such rolls.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption if such organization had acquired  the  subject  property
    14  and filed an application for exemption by the appropriate taxable status
    15  date, the assessor, upon approval by the town board, may grant exemption
    16  from all taxation beginning on the date of the conveyance of such parcel
    17  to  such  organization,  and make appropriate corrections to the subject
    18  rolls. If such exemption is  granted  and  such  organization  therefore
    19  shall have paid any tax with respect to the subject rolls, the governing
    20  body  or  tax  department  may,  in its sole discretion, provide for the
    21  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    22  interest or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03625-01-3