Authorizes Iglesia de Dios Pentecostal to apply to the assessor of the town of Islip for a real property tax exemption commencing on the date of conveyance of a certain parcel to such organization.
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.
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