Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown.

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S3420A-2011 Actions

• Feb 6, 2012: PRINT NUMBER 3420A
• Feb 6, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 20, 2011: referred to real property taxation
• Jun 20, 2011: DELIVERED TO ASSEMBLY
• Jun 20, 2011: PASSED SENATE
• Jun 13, 2011: ORDERED TO THIRD READING CAL.1189
• Jun 13, 2011: REPORTED AND COMMITTED TO RULES
• May 11, 2011: REPORTED AND COMMITTED TO FINANCE
• Feb 22, 2011: REFERRED TO LOCAL GOVERNMENT

S3420A-2011 Votes

S3420A-2011 Memo

BILL NUMBER:S3420A

TITLE OF BILL:
An act
to authorize the Holy Cross Polish National Church to retroactively
apply for a real property tax exemption for certain property in the town
of Smithtown, county of Suffolk

PURPOSE:
To allow a retroactive application for real property tax
exemption for Holy Cross Polish National Church, a not-for-profit
corporation, for certain real property owned in the Town of
Smithtown, Suffolk County

SUMMARY OF PROVISIONS:
Section 1 of the bill would authorize the
assessor of the Town of Smithtown, upon approval of the town board,
to accept an application for an exemption from real property taxes as
if made pursuant to �420-a of the Real Property Tax Law. If satisfied
that said exemption, the assessor, upon approval of the town board
may, in his or her sole discretion, provide for a refund or cancel
all remaining unpaid taxes, interest, related fines and penalties.

JUSTIFICATION:
Holy Cross Polish National Church, a not-for-profit
religious organization pursuant to �420-a of the Real Property Tax
Law, acquired title to a parcel of property located in the town of
Smithtown, Suffolk County, at 59 Half Hollow Road, and would
otherwise be entitled to a tax exemption on such property if such
corporation filed and application for the exemption on or before the
appropriate taxable status date. It is intended by this bill to
ameliorate the hardship that will be suffered by Holy Cross Polish
National Church" a religious entity under �420-a of the Real Property
Tax Law, if it is required to pay the property taxes due as described
above.

PRIOR LEGISLATIVE HISTORY:
2010 - A.8334 - Referred to Real Property Tax
2008 - A.9654 - Referred to Real Property Tax

FISCAL IMPLICATIONS:

EFFECTIVE DATE:
This act shall take effect immediately.

S3420A-2011 Text

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

                                   3420--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                              February 22, 2011
                                 ___________

  Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government -- recom-
    mitted to the Committee on Local Government in accordance with  Senate
    Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
    reprinted as amended and recommitted to said committee

  AN ACT to authorize the Holy Cross Polish National  Church  to  retroac-
    tively apply for a real property tax exemption for certain property in
    the town of Smithtown, county of Suffolk

    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 Smithtown is  hereby  authorized  to  accept
  from  the  Holy  Cross Polish National Church, an application or renewal
  application for exemption from real property taxes pursuant  to  section
  420-a  of  the  real  property  tax  law for the 2006-2007 and 2007-2008
  assessment rolls, for the parcel owned  by  such  not-for-profit  church
  which  is  located  at  59  Half  Hollow Road, in Commack in the town of
  Smithtown, county of Suffolk, otherwise known as Suffolk county tax  map
  #  473489  62.-3-1.  If accepted, the application or renewal 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 not-for-profit organization would otherwise be
  entitled to such exemption if such not-for-profit organization had filed
  an application or renewal application for exemption by  the  appropriate
  taxable  status  date, the assessor, upon approval by the Smithtown town
  board, may make appropriate correction to the  subject  rolls.  If  such
  exemption  is  granted and such organization, therefore, shall have paid
  any tax with respect to the subject rolls, the applicable governing body
  or tax department may, in its sole discretion, provide for the refund of
  those taxes paid and cancel those taxes,  fines,  penalties,  liens,  or
  interest 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.
                                                             LBD04773-03-2