Bill Text: NY A04912 | 2019-2020 | General Assembly | Introduced

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Bill Title: Permits the Unitarian Universalist Congregation of the Great South Bay Sayville to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-09-13 - signed chap.268 [A04912 Detail]

Download: New_York-2019-A04912-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4912
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 5, 2019
                                       ___________
        Introduced  by  M.  of  A.  GARBARINO  --  read once and referred to the
          Committee on Real Property Taxation
        AN ACT in relation to permitting the Unitarian Universalist Congregation
          of the Great South Bay Sayville 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 assessor of the town of Islip is hereby authorized  to  accept  from
     3  the Unitarian Universalist Congregation of the Great South Bay Sayville,
     4  a  not-for-profit  organization,  an application for exemption from real
     5  property taxes pursuant to section 420-a of the real  property  tax  law
     6  for  the  2016-2017 and 2017-2018 assessment rolls, for the parcel owned
     7  by such organization in the town of Islip located at 11  Collins  Avenue
     8  in  Sayville  also  known as district 0500, section 383.00, block 02.00,
     9  lot 001.00.
    10    If accepted, the application shall be  reviewed  as  if  it  had  been
    11  received  on  or  before  the  taxable  status date established for such
    12  rolls. If satisfied that such not-for-profit corporation would otherwise
    13  be entitled to such exemption if the organization had filed an  applica-
    14  tion  for  such  exemption  by  the appropriate taxable status date, the
    15  assessor of the town of Islip upon approval by the town  of  Islip  town
    16  board  may  grant  exemption  from  taxation with respect to the subject
    17  rolls and make appropriate correction  to  the  subject  rolls.  If  the
    18  exemption is granted and such not-for-profit corporation shall have paid
    19  any  tax  with regard to the subject rolls, the town of Islip town board
    20  may, in its sole discretion, provide for the refund of those taxes  paid
    21  and cancel taxes, fines, penalties, liens or interest remaining unpaid.
    22    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08359-02-9