Bill Text: NY A08139 | 2017-2018 | General Assembly | Introduced


Bill Title: Permits the Viola Methodist Church to file an application for a real property tax exemption for the 2014 assessment roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2018-03-27 - REFERRED TO LOCAL GOVERNMENT [A08139 Detail]

Download: New_York-2017-A08139-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          8139
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                      May 31, 2017
                                       ___________
        Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
          tee on Real Property Taxation
        AN  ACT  in relation to permitting the Viola Methodist Church to file an
          application for certain real property tax exemptions
          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  Ramapo,  county of Rockland, is hereby
     3  authorized to accept from the Viola Methodist Church, an application for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property tax law for the 2014 assessment roll with respect to the  2014-
     6  2015  school  taxes  and  the 2015 county and town taxes for the parcels
     7  conveyed to such not-for-profit organization located at 161 Viola  Road,
     8  otherwise known as tax map reference number 89/49.10-1-7 and at 46 Spook
     9  Rock  Road, otherwise known as tax map reference number 11/41.09-1-7. If
    10  accepted, the application shall be reviewed as if it had  been  received
    11  on  or  before  the  taxable  status  date established for such roll. If
    12  satisfied that such not-for-profit organization would otherwise be enti-
    13  tled to such exemption if such not-for-profit organization had filed  an
    14  application  for  exemption  by the appropriate taxable status date, the
    15  assessor, upon approval by the Ramapo town board  may  make  appropriate
    16  correction  to  the  subject roll. If such exemption is granted and such
    17  not-for-profit organization, therefore, shall have paid any  taxes  with
    18  respect  to  the  subject  roll,  the  applicable  governing body or tax
    19  department may, in its sole discretion, provide for the refund of  those
    20  taxes  paid and cancel those taxes, fines, penalties, liens, or interest
    21  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.
                                                                   LBD11854-01-7
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