Bill Text: NY S06661 | 2023-2024 | General Assembly | Amended

New York Senate Bill 6661

Bill Title: Authorizes the Chabad of Islip Township Inc to receive retroactive real property tax exempt status for the 2022--2023 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - SIGNED CHAP.453 [S06661 Detail]

Download: New_York-2023-S06661-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         6661--A

                               2023-2024 Regular Sessions

                    IN SENATE

                                       May 3, 2023
                                       ___________

        Introduced  by  Sen.  WEIK  --  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 in relation to authorizing the Chabad of Islip  Township  Inc  to
          receive retroactive real property tax exempt status

          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  Chabad of Islip Township Inc, an application for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property tax law with respect to the 2022--2023 assessment rolls for all
     6  of the 2023 general taxes, and a portion of the 2022--2023 school  taxes
     7  for  the  parcel  conveyed  to such organization, with such parcel being
     8  located at 283 Ocean Avenue, in the town of Islip,  otherwise  known  as
     9  Suffolk  county  tax map district 0500, section 422.00, block 01.00, lot
    10  019.000. 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 of Islip town board, may
    17  grant exemption from all taxation and make  appropriate  corrections  to
    18  the  subject  rolls.  If such exemption is granted and such organization
    19  therefore shall have paid any tax with respect to the 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 any taxes, fines, penal-
    22  ties, 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.
                                                                   LBD11021-03-3