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

                                         4294

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                    March 28, 2011
                                      ___________

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

       AN ACT to authorize the Rock Apostolic Church to retroactively apply for
         a real property tax exemption for certain  property  in  the  town  of
         Ramapo, county of Rockland

         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,  county  of  Rockland,  is  hereby
    3  authorized  to  accept  from the Rock Apostolic Church an application or
    4  renewal application for exemption from real property taxes  pursuant  to
    5  section 420-a of the real property tax law for the 2008 and 2009 assess-
    6  ment  rolls, for the parcel owned by such not-for-profit church which is
    7  located at 33 Church Street, village of Spring Valley  in  the  town  of
    8  Ramapo,  county of Rockland, otherwise known as Rockland county tax map,
    9  section 57.39, block 1, lot 52.  If accepted, the application or renewal
   10  application shall be reviewed as if it had been received  on  or  before
   11  the taxable status date established for such rolls.
   12    If  satisfied that such not-for-profit organization would otherwise be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  an application or renewal application for exemption by  the  appropriate
   15  taxable  status  date,  the  assessor,  upon approval by the Ramapo town
   16  board, may make appropriate correction to the  subject  rolls.  If  such
   17  exemption  is  granted and such organization, therefore, shall have paid
   18  any tax with respect to the subject rolls, the applicable governing body
   19  or tax department may, in its sole discretion, provide for the refund of
   20  those taxes paid and cancel those taxes,  fines,  penalties,  liens,  or
   21  interest remaining unpaid.
   22    S 2. This act shall take effect immediately.

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09340-01-1