Bill Text: NY S01369 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Authorizes the Church of God of Brentwood to file an application for a real property tax exemption with the assessor of the town of Islip.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-06-25 - referred to real property taxation [S01369 Detail]

Download: New_York-2009-S01369-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1369
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   January 29, 2009
                                      ___________
       Introduced  by  Sen.  O. JOHNSON  -- read twice and ordered printed, and
         when printed to be committed to the Committee on Local Government
       AN ACT to authorize the Church of God of Brentwood to file  an  applica-
         tion for a 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. (a) Notwithstanding any other provision of law, the  asses-
    2  sor  of the town of Islip is hereby authorized to accept from the Church
    3  of God of Brentwood an application for an exemption from  real  property
    4  taxes  pursuant  to  section  420-a of the real property tax law for the
    5  2002-2003 assessment roll, as to which March 1,  2002  was  the  taxable
    6  status  date,  with respect to the real property taxes for the 2002-2003
    7  assessment roll for the parcels owned by such church located in the town
    8  of Islip at 77 Marshall Avenue, Brentwood, otherwise known as:  district
    9  500, section 114, block 3, lot 16.
   10    (b)  If accepted, such application shall be reviewed as if it had been
   11  received on or before the taxable status date established for such roll.
   12    If satisfied that such church would  otherwise  be  entitled  to  such
   13  exemption  if  the  church had filed an application for exemption by the
   14  appropriate taxable status date, the assessor of the town of Islip, upon
   15  approval by the town board of such town, may grant  exemption  from  all
   16  taxation based on the 2002-2003 assessment roll and owing by such church
   17  on the effective date of this act and cancel taxes, fines, penalties and
   18  interest  remaining  unpaid,  and  make  appropriate  corrections to the
   19  subject roll.  If such exemption is granted and such church  shall  have
   20  paid any tax with respect to the subject roll, the applicable department
   21  of  the town of Islip, upon the approval of the town board of such town,
   22  may in its sole discretion provide for the refund of  those  taxes  paid
   23  and cancel taxes, fines, penalties or interest remaining unpaid.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06103-01-9