Actions

Memo

BILL NUMBER:S2636

TITLE OF BILL: An act to authorize Iglesia de Dios Pentecostal 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 Iglesia de Dios Pentecostal for payment of real property taxes in connection with the 2001-2002 assessment roll.

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 2001-2002 assessment roll. If satisfied that Iglesia de Dios Pentecostal would otherwise have been entitled to said exemption, the assessor, upon approval of the town board, is authorized to grant the exemption and cancel all remaining unpaid taxes, interest, related fines and penalties.

JUSTIFICATION: Iglesia de Dios Pentecostal Church did not apply for a real property tax exemption pursuant to section 420-a of the Real Property Tax Law for the 2001-2002 assessment roll in connection with the pastoral parsonage it owns in the Town of Islip. Due to this failure, taxes and penalties of $15,978.35 are now due from the Church and the parcel is threatened by tax lien foreclosure. This bill would allow the town of Islip to accept a retroactive application from Iglesia de Dios Pentecostal and waive the aforementioned taxes and penalties now due. Iglesia de Dios Pentecostal membership is made up of a small group of individuals and families. It would be a severe hardship for these members to raise the money needed to pay the back taxes for the property.

LEGISLATIVE HISTORY: 2009-10: S.1284/A.4130

FISCAL IMPLICATIONS: None to the state. The Town of Islip would waive $15,978.35 in taxes and penalty upon approval by the town board.

EFFECTIVE DATE: This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

2636

2011-2012 Regular Sessions

IN 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 Iglesia de Dios Pentecostal 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. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Islip is hereby authorized  to  accept  from
Iglesia de Dios Pentecostal an application for exemption from real prop-
erty  taxes  pursuant  to section 420-a of the real property tax law for
the 2001-2002 assessment roll, as to which March 1, 2001 was the taxable
status date, with respect to the real property taxes for such assessment
roll, for the parcel conveyed to such organization on  August  7,  2001,
with  such  parcel  being  located  in  the town of Islip at 2 MacArthur
Avenue, Brentwood, otherwise known as: district  0500,  section  136.00,
block 01.00, lot 17.1. If accepted, the application shall be reviewed as
if it had been received on or before the taxable status date established
for such roll.
  If  satisfied  that  such  organization would otherwise be entitled to
such exemption  if  such  organization  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 beginning on the date of the conveyance of
such parcel to such organization on the effective date of this  act  and
cancel  taxes,  fines, penalties and interest remaining unpaid, and make
appropriate correction of the subject roll.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07076-01-1