Bill Text: NY S03994 | 2015-2016 | General Assembly | Introduced


Bill Title: Authorizes the Faith Alive Ministries to file an application for exemption from real property taxes for a certain parcel of land located in the town of Islip.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2015-09-25 - SIGNED CHAP.294 [S03994 Detail]

Download: New_York-2015-S03994-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3994
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 25, 2015
                                      ___________
       Introduced  by  Sen.  CROCI  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize the Faith Alive Ministries to  file  an  application
         for  exemption  from  real property taxes for a certain parcel 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 law to the contrary,
    2  the  assessor  of  the town of Islip is hereby authorized to accept from
    3  the Faith Alive Ministries an application for exemption from real  prop-
    4  erty  taxes  pursuant  to section 420-a of the real property tax law for
    5  the 2014-2015 assessment roll, for the parcel located in the  hamlet  of
    6  Central  Islip  in  the town of Islip, at 15 W. Suffolk Avenue otherwise
    7  known as tax map number 0500 098.00  01.00  055.000.  If  accepted,  the
    8  application  shall  be  reviewed as if it had been received on or before
    9  the taxable status date established for such roll.
   10    If satisfied that such ministry: (i) acquired title  to  the  property
   11  for  which  it  seeks  exemption  subsequent  to the taxable status date
   12  established for such roll and prior to the taxable status date  for  the
   13  next  ensuing  assessment  roll  and (ii) would otherwise be entitled to
   14  such exemption if such ministry had filed an application  for  exemption
   15  by  the  appropriate  taxable  status  date, the assessor of the town of
   16  Islip, upon approval by the town board of such town, may grant exemption
   17  from all taxation beginning with the date of acquisition of the property
   18  by such church and make appropriate correction to the subject  roll.  If
   19  exemption  is  granted and such church therefore shall have paid any tax
   20  with respect to the subject roll, the governing body or  tax  department
   21  may,  in its sole discretion, provide for the refund of those taxes paid
   22  including the amount of any taxes held in escrow pursuant to the sale of
   23  such property and cancel taxes, fines, penalties or  interest  remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09184-01-5
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