STATE OF NEW YORK ________________________________________________________________________ S. 8657 A. 10680 SENATE - ASSEMBLY May 10, 2018 ___________ IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. MURRAY -- read once and referred to the Committee on Real Property Taxation AN ACT in relation to authorizing Yaphank Presbyterian Church to file an application for exemption from real property taxation 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 Brookhaven is hereby authorized to accept 3 from the Yaphank Presbyterian Church an application for exemption from 4 real property taxes pursuant to section 420-a of the real property tax 5 law for the 2017-2018 assessment roll, for the parcel located in the 6 city of Yaphank in the town of Brookhaven, at 65 Main Street otherwise 7 known as tax map number SCTM #200-612-1-11.001. If accepted, the appli- 8 cation shall be reviewed as if it had been received on or before the 9 taxable status date established for such roll. 10 If satisfied that the Yaphank Presbyterian Church: (i) acquired title 11 to the property for which it seeks exemption subsequent to the taxable 12 status date established for such roll and prior to the taxable status 13 date for the next ensuing assessment roll and (ii) would otherwise be 14 entitled to such exemption if the Yaphank Presbyterian Church had filed 15 an application for exemption by the appropriate taxable status date, the 16 assessor of the town of Brookhaven, upon approval by the town board of 17 such town, may grant exemption from all taxation beginning with the date 18 of acquisition of the property by the Yaphank Presbyterian Church and 19 make appropriate correction to the subject roll. If the exemption is 20 granted and the Yaphank Presbyterian Church therefore shall have paid 21 any tax with respect to the subject roll, the governing body or tax 22 department may, in its sole discretion, provide for the refund of those 23 taxes paid including the amount of any taxes held in escrow pursuant to 24 the sale of such property and cancel taxes, fines, penalties, and inter- 25 est remaining unpaid. 26 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15871-01-8