Bill Text: NY A10221 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the town of Huntington, county of Suffolk, to accept from the Joshua Baptist Church, an application for exemption from real property taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-09-21 - APPROVAL MEMO.9 [A10221 Detail]

Download: New_York-2019-A10221-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10221

                   IN ASSEMBLY

                                     March 24, 2020
                                       ___________

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

        AN ACT in relation to authorizing the assessor of the town  of  Hunting-
          ton,  county  of Suffolk, to accept from the Joshua Baptist Church, an
          application for exemption from real property taxes

          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 Huntington, county of Suffolk, is hereby
     3  authorized to accept from the Joshua Baptist Church an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property tax law, with respect to the 2017-2018, 2018-2019 and 2019-2020
     6  assessment  rolls, for the parcels owned by such organization, with such
     7  parcels being located at 376 Broadway Greenlawn, in the town of Hunting-
     8  ton, county of Suffolk,  otherwise  known  as  Suffolk  county  tax  map
     9  section 211 block 2 lots 49, 50, 51 and 52. If accepted, the application
    10  shall  be  reviewed  as if it had been received on or before the taxable
    11  status date established for such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval  by  the  Suffolk  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  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.
                                                                   LBD13811-04-0