Bill Text: NY A07958 | 2011-2012 | General Assembly | Introduced
Bill Title: Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2012-06-20 - REFERRED TO RULES [A07958 Detail]
Download: New_York-2011-A07958-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7958 2011-2012 Regular Sessions I N A S S E M B L Y May 25, 2011 ___________ Introduced by M. of A. RAMOS -- read once and referred to the Committee on Real Property Taxation AN ACT authorizing the assessor of the town of Islip to accept an appli- cation for exemption from real property taxes from the Gospel Taberna- cle Church of God in Christ for certain parcels of land located in the town of Islip 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 any law to the 2 contrary, the assessor of the town of Islip is hereby authorized to 3 accept from the Gospel Tabernacle Church of God in Christ, an applica- 4 tion for exemption from real property taxes pursuant to section 420-a of 5 the real property tax law for the assessment rolls for the 2008, 2009, 6 2010, and 2011 tax years for the parsonage parcel located at 84 Banana 7 Street, Central Islip, New York, 11722, also known as Lot 033.000 of 8 Block 03.00 of Section 186.00 of District 0500. If accepted, the appli- 9 cation shall be reviewed as if it had been received on or before the 10 taxable status date established for such rolls. 11 If satisfied that the Gospel Tabernacle Church of God in Christ, (i) 12 acquired title to the property for which it seeks exemption subsequent 13 to the taxable status dates established for such rolls and prior to the 14 taxable status dates for the next ensuing assessment rolls and (ii) 15 would otherwise be entitled to such exemption if it had filed an appli- 16 cation for exemption by the appropriate taxable status date, the asses- 17 sor, upon approval by the town board of Islip, may grant exemption from 18 taxation beginning with the date of acquisition of the property by the 19 Gospel Tabernacle Church of God in Christ, and make appropriate 20 correction of these subject rolls. If such exemption is granted and if 21 the Gospel Tabernacle Church of God in Christ shall have paid any tax 22 with respect to such subject rolls, the governing body or tax department 23 may, in its sole discretion, provide for the refund of those taxes paid 24 and cancel taxes, fines, penalties or interest remaining unpaid. 25 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10794-02-1