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