Bill Text: NY A07949 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 7949 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the West Babylon Church of God of Prophecy, Inc. to file an application for retroactive real property tax exemption with the assessor of the town of Babylon, county of Suffolk, with respect to the 2018-2019 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-05-10 - held for consideration in real property taxation [A07949 Detail]

Download: New_York-2021-A07949-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7949

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                      June 2, 2021
                                       ___________

        Introduced  by M. of A. DURSO -- read once and referred to the Committee
          on Real Property Taxation

        AN ACT authorizing the West Babylon Church of God of Prophecy  Inc.,  to
          file an application 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  Babylon,  county  of  Suffolk,  is  hereby
     3  authorized  to  accept  from  the West Babylon Church of God of Prophecy
     4  Inc., a not-for-profit corporation, an application  for  exemption  from
     5  real  property  taxes pursuant to section 420-a of the real property tax
     6  law with respect to the 2018-2019  assessment  rolls,  for  the  parcels
     7  owned by such not-for-profit corporation which are located at 196 Little
     8  East Neck Road, West Babylon, in the town of Babylon, county of Suffolk,
     9  otherwise known as Suffolk county tax map district 0100, section 216.00,
    10  block 04.00, lot 025.000 and district 0100, section 216.00, block 04.00,
    11  lot 026.000. If accepted, the application shall be reviewed as if it had
    12  been  received on or before the taxable status date established for such
    13  assessment rolls. If satisfied that such corporation would otherwise  be
    14  entitled  to such exemption if such corporation had filed an application
    15  for exemption by the appropriate taxable status date,  the  assessor  of
    16  the  town  of Babylon, upon approval of the town board of such town, may
    17  grant exemption from taxation on such  assessment  rolls  and  make  the
    18  appropriate  corrections of the subject rolls. If exemptions are granted
    19  and such corporation, therefore, shall have paid any tax with respect to
    20  the subject rolls, the applicable governing body or tax departments,  in
    21  their  sole  discretion, shall provide for the refund of the taxes paid,
    22  along with any fines or  penalties  paid,  and  cancel  taxes  remaining
    23  unpaid.
    24    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11750-01-1