Bill Text: NY S05140 | 2009-2010 | General Assembly | Introduced

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Bill Title: Authorizes the Wantagh Memorial Congregational Church to file applications for a real property tax exemption with the county of Nassau.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-05-25 - referred to real property taxation [S05140 Detail]

Download: New_York-2009-S05140-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5140
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                    April 27, 2009
                                      ___________
       Introduced by Sen. FUSCHILLO -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN  ACT  to  authorize Wantagh Memorial Congregational Church to file an
         application for 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. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the county of Nassau is hereby authorized to accept from
    3  Wantagh Memorial Congregational Church an application for exemption from
    4  real  property  taxes pursuant to section 420-a of the real property tax
    5  law for the 2009 and 2010 assessment rolls for the parcel owned by  such
    6  not-for-profit  organization  which is located in the Hamlet of Wantagh,
    7  county of Nassau at 2892 Lindale Street, otherwise known as section  56,
    8  block  46, lot 33. If accepted, such application shall be reviewed as if
    9  it had been received on or before the taxable  status  date  established
   10  for such rolls.
   11    If  satisfied that Wantagh Memorial Congregational Church would other-
   12  wise be entitled to such exemption if it had filed  an  application  for
   13  exemption  by  the  appropriate taxable status date, the assessor of the
   14  county of Nassau may upon approval by the  county  legislature  of  such
   15  county, grant exemption from taxation based on the 2009 and 2010 assess-
   16  ment  rolls  and owing by such not-for-profit organization on the effec-
   17  tive date of this act, and make appropriate correction  of  the  subject
   18  rolls. If such exemption is granted and if such not-for-profit organiza-
   19  tion  shall  have  paid  any tax with respect to such subject rolls, the
   20  governing body or tax department may, in its  sole  discretion,  provide
   21  for the refund of those taxes paid and cancel taxes, fines, penalties or
   22  interest remaining unpaid.
   23    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11278-01-9