Bill Text: NY A09136 | 2015-2016 | General Assembly | Introduced

---

Bill Title: Authorizes the Good Seed Church of God, Inc. to file an application for exemption from real property taxes for a certain parcel of land located in the hamlet of Islip Terrace.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2016-03-09 - enacting clause stricken [A09136 Detail]

Download: New_York-2015-A09136-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          9136
                   IN ASSEMBLY
                                    January 29, 2016
                                       ___________
        Introduced  by M. of A. RAMOS -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to authorize the Good Seed Church of God, Inc. to file an  appli-
          cation  for exemption from real property taxes for a certain parcel of
          land located in the hamlet of Islip Terrace
          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 Good Seed Church of God, Inc. an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for  the 2014-2015 assessment roll, for the parcel located in the hamlet
     6  of Islip Terrace in the town of Islip, at 196 Seacliff Street  otherwise
     7  known  as  tax map number 229-2-78.1. If accepted, the application shall
     8  be reviewed as if it had been received on or before the  taxable  status
     9  date established for such roll.
    10    If satisfied that such not-for-profit organization: (i) acquired title
    11  to  the  property for which it seeks exemption subsequent to the taxable
    12  status date established for such roll and prior to  the  taxable  status
    13  date  for  the  next ensuing assessment roll and (ii) would otherwise be
    14  entitled to such exemption if such not-for-profit organization had filed
    15  an application for exemption by the appropriate taxable status date, the
    16  assessor of the town of Islip, upon approval by the town board  of  such
    17  town,  may  grant exemption from all taxation beginning with the date of
    18  acquisition of the property by such not-for-profit organization and make
    19  appropriate correction to the subject roll. If exemption is granted  and
    20  such  not-for-profit organization therefore shall have paid any tax with
    21  respect to the subject roll, the governing body or tax  department  may,
    22  in  its  sole  discretion,  provide  for  the refund of those taxes paid
    23  including the amount of any taxes held in escrow pursuant to the sale of
    24  such property and cancel taxes, fines, penalties or  interest  remaining
    25  unpaid.
    26    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13365-01-5