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

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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4048--A

                               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 -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        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 town of Brookhaven 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.
                                                                   LBD03625-02-3