Bill Text: NY S02598 | 2013-2014 | General Assembly | Amended

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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 (Republican 1-0)

Status: (Passed) 2013-10-21 - SIGNED CHAP.390 [S02598 Detail]

Download: New_York-2013-S02598-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2598--A
           Cal. No. 73
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   January 22, 2013
                                      ___________
       Introduced  by  Sen.  ZELDIN -- read twice and ordered printed, and when
         printed to be committed  to  the  Committee  on  Local  Government  --
         reported  favorably  from  said  committee,  ordered  to first report,
         amended on first report,  ordered  to  a  second  report  and  ordered
         reprinted, retaining its place in the order of second report
       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 2010-2011 and 2011-2012 assessment
    6  rolls for the parsonage parcel located  at  84  Banana  Street,  Central
    7  Islip,  New  York,  11722,  also  known as Lot 033.000 of Block 03.00 of
    8  Section 186.00 of District 0500. If accepted, the application  shall  be
    9  reviewed as if it had been received on or before the taxable status date
   10  established for such rolls.
   11    If  satisfied that the Gospel Tabernacle Church of God in Christ would
   12  otherwise be entitled to such exemption if it had filed  an  application
   13  for exemption by the appropriate taxable status date, the assessor, upon
   14  approval  by  the town board of Islip, may grant exemption from taxation
   15  and  make  appropriate  correction  to  these  subject  rolls.  If  such
   16  exemption  is  granted  and  if  the  Gospel Tabernacle Church of God in
   17  Christ shall have paid any tax with respect to such subject  rolls,  the
   18  governing  body  or  tax department may, in its sole discretion, provide
   19  for the refund of those taxes paid and cancel taxes, fines, penalties or
   20  interest remaining unpaid.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06532-03-3