Bill S4109-2013

Authorizes Overcoming Love Ministries to file an application for a real property tax exemption

Authorizes Overcoming Love Ministries to file an application for a real property tax exemption.

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  • Jan 8, 2014: REFERRED TO LOCAL GOVERNMENT
  • Mar 8, 2013: REFERRED TO LOCAL GOVERNMENT

Memo

BILL NUMBER:S4109

TITLE OF BILL: An act to authorize Overcoming Love Ministries to file an application for a real property tax exemption

PURPOSE: To exempt Overcoming Love Ministries from liability for payment of certain real property taxes for property owned by the church located at 246 Jamaica Avenue, Kings County, New York (designated as Section 13, Block 3918, Lot 7 of the tax map of the City of New York, Borough of Brooklyn).

SUMMARY OF PROVISIONS: This bill would authorize the assessor of the City of New York to accept applications for exemption from real property taxes pursuant to section 420-a of the Real Property Tax Law. If satisfied that Overcoming Love Ministries would otherwise have been entitled to said exemption, the assessor is authorized to grant exemption, vacate any tax lien, and cancel all remaining unpaid taxes, interest, related fines and penalties. The Commissioner of the New York City Department of Finance and the City Council of New York shall grant exemption from all taxes calculated and due on or after the acquisition date, June 23, 1999, by Overcoming Love Ministries.

JUSTIFICATION: On June 23, 1999, Overcoming Love Ministries purchased a building located at 246 Jamaica Avenue, Kings County New York, which has been used as a homeless shelter serving the homeless community in the City of New York through a contractual relationship with the New York City Department of Homeless Services.

Prior to their purchase of the building, Overcoming Love Ministries was aware that the previous owner of said building accrued thousands of dollars in property tax debt. Overcoming Love Ministries attempted to stop the accumulation of interest, fines, and surcharges by contacting the Department of Finance in order to pay the principal amount; however, this has been to no avail. The church is a tax exempt organization and has property tax exemption from the time of purchase to present.

It is intended by this bill to provide the church with an exemption for real property taxes due as a result of the previous owner's debt. This bill calls for any remaining unpaid taxes, interest, related fines and penalties commencing with the date the church acquired the title to the property (June 23, 1998) as well as full exemption from 1999 through 2013 assessment rolls. In doing so, this bill will avoid the hardship that will be suffered by Overcoming Love Ministries and the homeless community it serves, if the church is required to pay the property taxes now due as described above.

PRIOR LEGISLATIVE HISTORY: New bill Similar Legislation - 2003: A7339/S3415: Passed Assembly, Passed Senate; Signed by Governor

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 4109 2013-2014 Regular Sessions IN SENATE March 8, 2013 ___________
Introduced by Sen. DILAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize Overcoming Love Ministries 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 commissioner of the New York city department of finance shall accept from Overcoming Love Ministries, a religious not-for-profit corporation, an application or renewal application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012 and 2013 assessment rolls, for the parcel owned by the minis- try known as 246 Jamaica Avenue in the city of New York, borough of Brooklyn, being designated on the tax map as section 13, block 3918, lot 7 in such borough, and which was acquired by such ministry on June 23, 1999. Once received, the application or renewal application shall be reviewed as if it had been received on or before the taxable status dates established for such assessment rolls. If satisfied that such ministry would otherwise be entitled to such exemption if such ministry had filed an application or renewal applica- tion for exemption by the appropriate taxable status dates, the commis- sioner of the New York city department of finance, upon approval by the city council of the city of New York, shall grant exemption from all taxation beginning with respect to the subject tax rolls due and owing by such ministry on the effective date of this act, and cancel taxes, fines, penalties, and interest remaining unpaid, and make appropriate correction of the subject assessment rolls. The commissioner of the New York city department of finance, upon approval of the city council of the city of New York, shall grant exemption from all taxes calculated and due on or after the acquisition date of the property by such minis-
try and make appropriate correction to the subject rolls on condition that such department of finance refund to any purchaser of a lien on such parcel the amount of any consideration paid to the city of New York for the purchase of such tax lien, along with reasonable interest paid on such consideration, and costs necessarily incurred in connection with such purchase, and costs necessarily incurred in connection with recon- veyance thereof to the city of New York; and such assessor further shall provide for the vacating of such tax lien and cancel any taxes, fines, penalties or interest remaining unpaid. S 2. This act shall take effect immediately.

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