Bill Text: NY S06527 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Grace Gospel Church of Suffolk, Inc. to file an application for retroactive real property tax exemption for the 2020--2021 and 2021--2022 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.451 [S06527 Detail]

Download: New_York-2023-S06527-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6527--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                     April 25, 2023
                                       ___________

        Introduced  by  Sen.  MURRAY -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT authorizing the Grace Gospel Church of Suffolk to file an  appli-
          cation for retroactive 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 Brookhaven in the county of Suffolk is here-
     3  by authorized to accept from Grace Gospel Church of  Suffolk,  Inc.,  an
     4  application  for  exemption from real property taxes pursuant to section
     5  420-a of the real property tax law with respect to  the  2020--2021  and
     6  2021--2022  assessment rolls for the parcels owned by such organization,
     7  with such parcels being located at 230 Falcon Avenue, in the village  of
     8  Patchogue,  town  of  Brookhaven,  county of Suffolk, otherwise known as
     9  Suffolk county tax map district 0200, section 975.40, block  03.00,  lot
    10  050.000.  If  accepted,  the  application shall be reviewed as if it had
    11  been received on or before the taxable status dates established for such
    12  rolls.
    13    If satisfied that such organization would  otherwise  be  entitled  to
    14  such  exemption  if  such organization had acquired the subject property
    15  and filed an application for exemption by the appropriate taxable status
    16  date, the assessor, upon approval by the town board, may grant exemption
    17  from all taxation beginning on the date of the conveyance of such parcel
    18  to such organization, and make appropriate corrections  to  the  subject
    19  rolls.  If  such  exemption  is  granted and such organization therefore
    20  shall have paid any tax with respect to the subject rolls, the governing
    21  body or tax department may, in its  sole  discretion,  provide  for  the
    22  refund  of  those  taxes  paid  and  cancel any taxes, fines, penalties,
    23  interest or tax liens remaining unpaid.
    24    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03625-04-3