S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         8590

                              2011-2012 Regular Sessions

                                 I N  A S S E M B L Y

                                  September 21, 2011
                                      ___________

       Introduced  by M. of A. RABBITT -- read once and referred to the Commit-
         tee on Real Property Taxation

       AN ACT to authorize the St. James Mar Thoma Church of Rockland,  Inc  to
         file  an  application  for  exemption  from  real property taxes for a
         certain parcel of land located in the town of Ramapo

         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 Ramapo is hereby authorized to accept from
    3  the St. James Mar Thoma Church of  Rockland,  Inc.  an  application  for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the 2009 assessment roll, for the parcel located in
    6  the town of Ramapo at 41 Fourth Street otherwise known as section 47.18,
    7  block  3, lot 1. If accepted, the application shall be reviewed as if it
    8  had been received on or before the taxable status date  established  for
    9  such roll.
   10    If  satisfied that such church: (i) acquired title to the property for
   11  which it seeks exemption subsequent to the taxable  status  date  estab-
   12  lished  for  such roll and prior to the taxable status date for the next
   13  ensuing assessment roll and (ii) would otherwise  be  entitled  to  such
   14  exemption  if  such church had filed an application for exemption by the
   15  appropriate taxable status date, the assessor of  the  town  of  Ramapo,
   16  upon  approval  by the town board of such town, may grant exemption from
   17  all taxation beginning with the date of acquisition of the  property  by
   18  such  church  and  make  appropriate  correction to the subject roll. If
   19  exemption is granted and such church therefore shall have paid  any  tax
   20  with  respect  to the subject roll, the governing body or tax department
   21  may, in its sole discretion, provide for the refund of those taxes  paid
   22  including the amount of any taxes held in escrow pursuant to the sale of
   23  such  property  and cancel taxes, fines, penalties or interest remaining
   24  unpaid.
   25    S 2. This act shall take effect immediately.

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13417-01-1