Authorizes Chabad at Stony Brook, Inc. to file an application for real property tax exemption for the 2010 - 2011 assessment roll in the town of Brookhaven.

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S3787-2013 Actions

• May 8, 2013: referred to ways and means
• May 8, 2013: DELIVERED TO ASSEMBLY
• May 8, 2013: PASSED SENATE
• May 6, 2013: ADVANCED TO THIRD READING
• May 1, 2013: 2ND REPORT CAL.
• Apr 30, 2013: 1ST REPORT CAL.489
• Apr 1, 2013: PRINT NUMBER 3787A
• Apr 1, 2013: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Feb 15, 2013: REFERRED TO LOCAL GOVERNMENT

S3787-2013 Meetings

Local Government: Mar 19, 2013

S3787-2013 Votes

S3787-2013 Memo

BILL NUMBER:S3787

TITLE OF BILL:  An act to authorize Chabad at Stony Brook, Inc. to
file an application for a real property tax exemption

PURPOSE:  Authorizes Chabad at Stony Brook, Inc. to file an
application for a real property tax exemption with the assessor of the
town of Brookhaven.

SUMMARY OF PROVISIONS:  For the assessor of the town of Brookhaven to
accept from Chabad at Stony Brook, Inc. an application for exemption
from real property taxes pursuant to section 420-a of the real
property law for the 2010-2011 assessment roll. If accepted the
application shall be reviewed as if it had been received on or before
the taxable status date established for the roll. If satisfied, the
assessor, upon approval by the town board, may grant exemption from
all taxation beginning on the date of 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
corrections of the subject rolls.

JUSTIFICATION:  Chabad at Stony Brook, Inc., a not-for-profit
religious organization pursuant to section 420-a of the Real Property
Tax Law, acquired title to a parcel of property located in the Town of
Brookhaven located at 1 Spruce Lane, Stony Brook and would otherwise
be entitled to a tax exemption on or before the appropriate taxable
status date.  It is intended by this bill to ameliorate the financial
hardship that will be suffered by Chabad at Stony Brook, a religious
entity under section 420-a of the Real Property Tax Law, if it is
required to pay the property taxes due.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:  This act shall take effect immediately.

S3787-2013 Text

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

                                    3787

                         2013-2014 Regular Sessions

                              I N  SENATE

                              February 15, 2013
                                 ___________

  Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
    printed to be committed to the Committee on Local Government

  AN ACT to authorize Chabad at Stony Brook, 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. Notwithstanding any other provision of law to the contrary,
  the assessor of the town of Brookhaven is hereby  authorized  to  accept
  from  Chabad at Stony Book, Inc., an application for exemption from real
  property taxes pursuant to section 420-a of the real  property  tax  law
  for  the  2010-2011  assessment  roll  for the parcel owned by Chabad at
  Stony Brook, located in the town of Brookhaven  at  3  Birdseye  Circle,
  Stony  Brook,  otherwise  known as: district 0200, section 387.00, block
  07.00, lot 012.000. 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 Brookhaven, upon approval of the town board of  such  town,  may
  grant  exemption  from taxation, and make appropriate corrections to the
  subject roll. If the exemption is granted and  such  organization  shall
  have paid any tax with regard to the subject roll, the town board of the
  town  of  Brookhaven  may,  in its discretion, provide for the refund of
  taxes paid and cancel taxes, fines,  penalties  and  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.
                                                             LBD08516-01-3