S2632-2011 Actions

• Jun 14, 2011: RECOMMIT, ENACTING CLAUSE STRICKEN
• Jan 27, 2011: REFERRED TO LOCAL GOVERNMENT

S2632-2011 Memo

BILL NUMBER:S2632

TITLE OF BILL:
An act
to authorize the
Brentwood
Church of God in Christ, Inc.
to file an application
for a real
property tax exemption

PURPOSE:
To authorize the town of Islip to grant a real property tax exemption
to the Brentwood Church of God in Christ, Inc. for payment of real
property taxes in connection with the 2002-2003 and 2003-2004
assessment rolls.

SUMMARY OF PROVISIONS:
This bill would authorize the assessor of the town of Islip to accept
an application for exemption from real property taxes pursuant to
Section 420-a of the Real Property Tax Law for the 2002-2003 and
2003-2004 assessment roll. If satisfied that the Brentwood Church of
God in Christ, Inc. would otherwise have been entitled to said
exemption, the assessor is authorized to grant same, and cancel all
remaining unpaid taxes, interest, related fines and penalties. It
would also allow the assessor of the town of Islip, with the approval
of the town board, to provide for the refund of any taxes that may
have been paid by the Brentwood Church of God in Christ, Inc.

JUSTIFICATION:
The Brentwood Church of God in Christ, Inc., through administrative
oversight, failed to successfully apply for a real property tax
exemption pursuant to section 420-a of the Real Property Tax Law for
the 2002-2003 and 2003-2004 assessments roll for the parcel it owned
in the town of Islip. Due to this administrative failure, taxes and
penalties of $10,149.80 are now due from the Church and the parcel,
which has been owned by the Church for thirty years, is threatened by
tax lien foreclosure. This bill would allow the town of Islip to
accept a retroactive application from the Church of God and waive the
aforementioned taxes and penalties now due.

LEGISLATIVE HISTORY:
2007-08: S.3998 - Referred to Local Government
2009-10: S.1368 - Referred to Local Government

FISCAL IMPLICATIONS:
None to the state. The town of Islip would waive $10,149.80 in taxes
and penalty.

EFFECTIVE DATE:
This act shall take effect immediately.

S2632-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2632
 2011-2012 Regular Sessions
 I N  SENATE
 January 27, 2011
 
 Introduced  by  Sen. JOHNSON -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government
 

AN ACT to authorize the Brentwood Church of God in Christ, Inc.  to file
 an application for a real property tax exemption
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1. (a) Notwithstanding any other provision of law, the asses
 sor of the town of Islip is hereby authorized to accept from the  Brent
 wood Church of God in Christ, Inc.  an application for an exemption from
 real  property  taxes pursuant to section 420-a of the real property tax
 law for the 2002-2003 and 2003-2004 assessment rolls, as to which  March
 1,  2002  was the taxable status date, with respect to the real property
 taxes for the 2002-2003 and 2003-2004 assessment rolls for  the  parcels
 owned  by  such  church  located  in  the town of Islip at 72 Eisenhower
 Avenue, Brentwood, otherwise known as: district 500, section 113,  block
 2, lot 46.
 (b)  If accepted, such application shall be reviewed as if it had been
 received on or before the  taxable  status  date  established  for  such
 rolls.
 If  satisfied  that  such  church  would otherwise be entitled to such
 exemption if the church had filed an application for  exemption  by  the
 appropriate taxable status date, the assessor of the town of Islip, upon
 approval  by  the  town board of such town, may grant exemption from all
 taxation based on the 2002-2003 and 2003-2004 assessment rolls and owing
 by such church on the effective date  of  this  act  and  cancel  taxes,
 fines,  penalties  and  interest  remaining unpaid, and make appropriate
 corrections to the subject rolls.  If such exemption is granted and such
 church shall have paid any tax with respect to  the  subject  roll,  the
 applicable  department  of  the  town of Islip, upon the approval of the
 town board of such town, may in its  sole  discretion  provide  for  the
 refund  of those taxes paid and cancel taxes, fines, penalties or inter
 est remaining unpaid.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07074-01-1

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