Bill Text: NY S06504 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes the Saint Paraskevi Greek Orthodox Shrine Church to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2019-06-20 - returned to senate [S06504 Detail]

Download: New_York-2019-S06504-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      June 14, 2019

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

        AN ACT authorizing the Saint Paraskevi Greek Orthodox Shrine  Church  to
          file an application for a 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 town of Huntington, county  of  Suffolk,  is  hereby
     3  authorized  to  accept  from  the  Saint Paraskevi Greek Orthodox Shrine
     4  Church an application for exemption from real property taxes pursuant to
     5  section 462 of the real property tax law for a portion of the  2018-2019
     6  assessment roll, for the parcel conveyed to such organization located at
     7  57  Wood  Avenue  in  the town of Huntington, otherwise known as Suffolk
     8  county tax map district 0400, section 112.00, block 01.00, lot  011.000.
     9  If  accepted,  the  application  shall  be  reviewed  as  if it had been
    10  received on or before the taxable status date established for such roll.
    11    If satisfied that such not-for-profit organization would otherwise  be
    12  entitled  to  such  exemption  if  such  not-for-profit organization had
    13  acquired the subject property and filed an application for exemption  by
    14  the  appropriate taxable status date, the assessor, upon approval by the
    15  town board of Huntington, county of Suffolk, may  grant  exemption  from
    16  all  taxation  and  make appropriate corrections to the subject roll. If
    17  such exemption is granted and such not-for-profit organization therefore
    18  shall have paid any tax with respect to the subject roll, the  governing
    19  body  or  tax  department  may,  in its sole discretion, provide for the
    20  refund of those taxes paid  and  cancel  any  taxes,  fines,  penalties,
    21  interest, or tax liens remaining unpaid.
    22    § 2. This act shall take effect immediately.

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