STATE OF NEW YORK ________________________________________________________________________ 9106 IN SENATE April 26, 2024 ___________ Introduced by Sen. MATTERA -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT in relation to authorizing the Saint James Evangelical Lutheran Church of Saint James Long Island NY receive retroactive real property tax exempt status 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 Smithtown, county of Suffolk is hereby 3 authorized to accept from the Saint James Evangelical Lutheran Church of 4 Saint James Long Island NY an application for exemption from real prop- 5 erty taxes pursuant to section 420-a of the real property tax law for 6 the 2022-2023 assessment roll for a portion of the 2022-2023 school 7 taxes and the 2023 general taxes for the parcel conveyed to such organ- 8 ization located at 200 7th Street, St. James, town of Smithtown, county 9 of Suffolk, otherwise known as Suffolk tax map district 0800, section 10 055.00, block 02.00, lots 055.000 and 056.000. If accepted, the applica- 11 tion shall be reviewed as if it had been received on or before the taxa- 12 ble status dates established for such roll. 13 If satisfied that such organization would otherwise be entitled to 14 such exemption if such organization had filed an application for 15 exemption by the appropriate taxable status date, the assessor, upon 16 approval by the Smithtown town board, may make appropriate correction to 17 the subject roll. If such exemption is granted and such organization, 18 therefore, shall have paid any tax with respect to the subject roll, the 19 applicable governing body or tax department may, in its sole discretion, 20 provide for the refund of those taxes paid and cancel those taxes, 21 fines, penalties, liens or interest 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. LBD14739-01-4