Bill Text: NY S08576 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the Church of the Living God Pillar & Ground to file an application for exemption from real property taxes for the 2022-2023 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2024-04-17 - referred to real property taxation [S08576 Detail]

Download: New_York-2023-S08576-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8576

                    IN SENATE

                                    February 15, 2024
                                       ___________

        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT in relation to authorizing Church of the Living  God  Pillar  and
          Ground  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 Church of the Living God Pillar and Ground,  a  not-
     4  for-profit organization, an application for exemption from real property
     5  taxes  pursuant  to  section  420-a  of  the  real property tax law with
     6  respect to the 2022-2023 assessment rolls, for the parcels owned by such
     7  organization which are located at 7 Cummings Street, in  the  hamlet  of
     8  Bay  Shore, town of Islip, county of Suffolk, otherwise known as section
     9  316.00, block 01.00, lot 011.000.
    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
    13  be entitled to such exemption if such organization had filed an applica-
    14  tion for exemption by the appropriate taxable status date, the assessor,
    15  upon  approval by the town of Islip town board, may grant exemption from
    16  all taxation and make appropriate corrections to the subject  rolls.  If
    17  such  exemption  is  granted  and such organization therefore shall have
    18  paid any tax with respect to the subject rolls, the applicable governing
    19  body or tax department may, in its  sole  discretion,  provide  for  the
    20  refund  of  the  taxes paid, along with any fines or penalties paid, and
    21  cancel any taxes, fines, penalties, interest,  or  tax  liens  remaining
    22  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.
                                                                   LBD14437-01-4