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