Bill Text: NY S08324 | 2023-2024 | General Assembly | Amended

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Bill Title: Authorizes the Calvary Tabernacle Church of God to file an application for exemption from real property taxes for the 2021-2022 and 2022-2023 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-06-05 - SUBSTITUTED BY A10297 [S08324 Detail]

Download: New_York-2023-S08324-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8324--A

                    IN SENATE

                                    January 18, 2024
                                       ___________

        Introduced  by Sen. MARTINEZ -- 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 Calvary Tabernacle Church  of  God  to
          file an application for exemption from real property taxes for certain
          assessment rolls

          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 Calvary Tabernacle Church of God, a not-for-profit
     4  organization, an application for  exemption  from  real  property  taxes
     5  pursuant  to  section 420-a of the real property tax law with respect to
     6  the 2021-2022 and 2022-2023 assessment rolls, for the parcels  owned  by
     7  such  organization which are located at 6 Holbrook Street, in the hamlet
     8  of Bay Shore, town of Islip,  county  of  Suffolk,  otherwise  known  as
     9  section 315.00, block 01.00, lot 070.000.
    10    If  accepted,  such  application  shall  be reviewed as if it had been
    11  received on or before the  taxable  status  date  established  for  such
    12  rolls. If satisfied that such non-profit organization would otherwise be
    13  entitled to such exemption if such organization had filed an application
    14  for exemption by the appropriate taxable status date, the assessor, upon
    15  approval  by  the town of Islip town board, may grant exemption from all
    16  taxation and make appropriate corrections to the subject rolls. If  such
    17  exemption is granted and such organization therefore shall have paid any
    18  tax  with respect to the subject rolls, the applicable governing body or
    19  tax department may, in its sole discretion, provide for  the  refund  of
    20  the  taxes  paid, along with any fines or penalties paid, and cancel any
    21  taxes, fines, penalties, 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.
                                                                   LBD11924-04-4