Bill Text: NY S07477 | 2011-2012 | General Assembly | Introduced

New York Senate Bill 7477 (Prior Session Legislation)

Introduced

Bill Title: Authorizes Tabernacle of Praise Church to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2012-07-18 - SIGNED CHAP.251 [S07477 Detail]

Download: New_York-2011-S07477-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7477
                                   I N  S E N A T E
                                     May 24, 2012
                                      ___________
       Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize Tabernacle of Praise 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 County of Kings is hereby authorized to accept  from
    3  the  Tabernacle  of Praise Church an application for exemption from real
    4  property taxes pursuant to section 420-a of the real  property  tax  law
    5  for  the  2006  assessment roll, for the parcel located in the county of
    6  Kings at 1274 Utica Avenue otherwise known as section Brooklyn, 03 block
    7  4760 lot 12, 03 block 4761 lot 53, 03 block 4761 lot  58.  If  accepted,
    8  the  application  shall  be  reviewed  as  if it had been received on or
    9  before the taxable status date established for such roll.
   10    If satisfied that such church: (i) acquired title to the property  for
   11  which  it  seeks  exemption subsequent to the taxable status date estab-
   12  lished for such roll and prior to the taxable status date for  the  next
   13  ensuing  assessment  roll  and  (ii) would otherwise be entitled to such
   14  exemption if such church had filed an application for exemption  by  the
   15  appropriate  taxable  status  date, the assessor of the county of Kings,
   16  upon approval by the town board of such town, may grant  exemption  from
   17  all  taxation  beginning with the date of acquisition of the property by
   18  such church and make appropriate correction  to  the  subject  roll.  If
   19  exemption  is  granted and such church therefore shall have paid any tax
   20  with respect to the subject roll, the governing body or  tax  department
   21  may,  in its sole discretion, provide for the refund of those taxes paid
   22  including the amount of any taxes held in escrow pursuant to the sale of
   23  such property and cancel taxes, fines, penalties or  interest  remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15835-02-2