Bill S3420A-2011

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

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

Details

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

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.


Text

STATE OF NEW YORK ________________________________________________________________________ 3420--A 2011-2012 Regular Sessions IN 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.

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