Bill Text: NY S06503 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes Christian Worship Center Church of God to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-06-20 - returned to senate [S06503 Detail]

Download: New_York-2019-S06503-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      June 14, 2019

        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT in relation to authorizing Christian Worship Center Church of God
          to file an application for exemption from real property  taxes  for  a
          certain assessment roll

          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, county of Suffolk, is hereby  author-
     3  ized  to  accept from Christian Worship Center Church of God, a not-for-
     4  profit organization, an application for  exemption  from  real  property
     5  taxes  pursuant  to  section  420-a  of  the  real property tax law with
     6  respect to the 2016-2017, 2017-2018, and 2018-2019 assessment rolls, for
     7  the parcels owned by such organization which are located at 133  Suffolk
     8  Avenue,  in  the  hamlet  of  Central  Islip,  town  of Islip, county of
     9  Suffolk, otherwise known  as  Suffolk  county  tax  map  district  0500,
    10  section 119.00, block 01.00, lot 068.000.
    11    If  accepted,  such  application  shall  be reviewed as if it had been
    12  received on or before the taxable status date established for such roll.
    13  If satisfied that such non-profit organization would otherwise be  enti-
    14  tled to such exemption if such organization had filed an application for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval by the town of Islip town board, may grant exemption  from  all
    17  taxation  and  make appropriate corrections to the subject roll. If such
    18  exemption is granted and such organization therefore shall have paid any
    19  tax with respect to the subject roll, the applicable governing  body  or
    20  tax  department  may,  in its sole discretion, provide for the refund of
    21  the taxes paid, along with any fines or penalties paid, and  cancel  any
    22  taxes, fines, penalties, interest, or tax liens remaining unpaid.
    23    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.