Bill S2598A-2013

Authorizes the town of Islip assessor to accept an application for exemption from real property taxes for a certain parcel of land located in the town of Islip

Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.

Details

Actions

  • Oct 21, 2013: SIGNED CHAP.390
  • Oct 9, 2013: DELIVERED TO GOVERNOR
  • Jun 11, 2013: returned to senate
  • Jun 11, 2013: passed assembly
  • Jun 11, 2013: ordered to third reading rules cal.127
  • Jun 11, 2013: substituted for a6453
  • Apr 24, 2013: referred to real property taxation
  • Apr 24, 2013: DELIVERED TO ASSEMBLY
  • Apr 24, 2013: PASSED SENATE
  • Feb 28, 2013: ADVANCED TO THIRD READING
  • Feb 27, 2013: 2ND REPORT CAL.
  • Feb 27, 2013: AMENDED 2598A
  • Feb 12, 2013: 1ST REPORT CAL.73
  • Jan 22, 2013: REFERRED TO LOCAL GOVERNMENT

Votes

Memo

BILL NUMBER:S2598A

TITLE OF BILL: An act authorizing the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for certain parcels of land located in the town of Islip

PURPOSE OR GENERAL IDEA OF BILL:

To grant the town assessor for the town of Islip the authority to exempt the Gospel Tabernacle Church of God in Christ (also known as the "Common Ground Church"), a not-for-profit church, from liability for payment of real property taxes on their parsonage property that was due on the assessment rolls for 2010-2011 and 2011-2012.

SUMMARY OF PROVISIONS:

Section One authorizes and directs the assessor of the town of Islip to accept an application from the Common Ground Church for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the assessment rolls of years 2010-2011 and 2011-2012 for the parsonage located on property in Central Islip. Upon satisfaction that the Common Ground Church would have otherwise been entitled to said exemption, the assessor may grant this exemption from all taxation beginning with respect to these rolls. If exemption is granted, the church may be refunded any taxes paid and any taxes, fines, penalties, liens or interest unpaid may be cancelled through the sole discretion of the town board.

Section Two is the effective date.

JUSTIFICATION:

The parsonage property associated with the Common Ground Church is expected to receive tax-exempt status in 2012. This bill would authorize the assessor of the town of Islip to accept application from the Common Ground Church for exemption from real property taxes paid on the parsonage pursuant to Section 420-a of the real property tax law for assessment rolls from 2010-2011 and 2011-2012 which would refund to the church their taxes for the years before this property was given tax exempt status.

LEGISLATIVE HISTORY:

S.4722-B (of 2012).

FISCAL IMPLICATIONS:

None to the State.

EFFECTIVE DATE:

This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2598--A Cal. No. 73 2013-2014 Regular Sessions IN SENATE January 22, 2013 ___________
Introduced by Sen. ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- reported favorably from said committee, ordered to first report, amended on first report, ordered to a second report and ordered reprinted, retaining its place in the order of second report AN ACT authorizing the assessor of the town of Islip to accept an appli- cation for exemption from real property taxes from the Gospel Taberna- cle Church of God in Christ for certain parcels of land located in the town of Islip THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any other provision of any law to the contrary, the assessor of the town of Islip is hereby authorized to accept from the Gospel Tabernacle Church of God in Christ, an applica- tion for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2010-2011 and 2011-2012 assessment rolls for the parsonage parcel located at 84 Banana Street, Central Islip, New York, 11722, also known as Lot 033.000 of Block 03.00 of Section 186.00 of District 0500. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such rolls. If satisfied that the Gospel Tabernacle Church of God in Christ would otherwise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the town board of Islip, may grant exemption from taxation and make appropriate correction to these subject rolls. If such exemption is granted and if the Gospel Tabernacle Church of God in Christ shall have paid any tax with respect to such subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties or interest remaining unpaid. S 2. This act shall take effect immediately.

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