Authorizes the Lake Ronkonkoma Historical Society to file a retroactive application for real property tax exemption.
Ayes (56): Adams, Addabbo, Avella, Ball, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Latimer, LaValle, Libous, Marcellino, Marchione, Martins, Maziarz, Nozzolio, O'Brien, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sanders, Savino, Serrano, Seward, Skelos, Smith, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (1): Bonacic
Absent (1): Squadron
Excused (5): Gallivan, Larkin, Little, Montgomery, Sampson
TITLE OF BILL: An act authorizing the Lake Ronkonkoma Historical Society to file a retroactive application for real property tax exemption
PURPOSE OR GENERAL IDEA OF BILL: To grant the town assessor for the town of Brookhaven the authority to exempt The Ronkonkoma Historical Society from liability for payment of real property taxes on their parsonage property that was due on the 2012-2013 assessment roll.
SUMMARY OF PROVISIONS:
Section One authorizes and directs the assessor of the town of Brookhaven to accept an application from The Ronkonkoma Historical Society for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the assessment roll of years 2012-2013 for the parsonage located on property in Lake Ronkonkoma. Upon satisfaction that The Ronkonkoma Historical Society would have otherwise been entitled to said exemption, the assessor may grant this exemption from all taxation beginning with respect to these rolls. If exemption is granted, The Lake Ronkonkoma Historical Society may be refunded any taxes paid and any taxes, fines, penalties, liens or interest unpaid may be cancelled through the sole discretion of the town board.
Section Two is the effective date.
JUSTIFICATION: The parsonage of property associated with The Ronkonkoma Historical Society is expected to receive tax-exempt status in 2013. This bill would authorize the assessor of the town of Brookhaven to accept application from The Ronkonkoma Historical Society from real property taxes paid on the parsonage pursuant to Section 420-a of the real property tax law for the 2012-2013 assessment roll.
LEGISLATIVE HISTORY: None.
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 4132 2013-2014 Regular Sessions IN SENATE March 11, 2013 ___________Introduced by Sen. ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the Lake Ronkonkoma Historical Society to file a retroactive application for 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 the Lake Ronkonkoma Historical Society an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2012-2013 assessment roll, with such parcel being located in the town of Lake Ronkonkoma at 328 Hawkins Avenue, Lake Ronkonkoma, New York, 11779, otherwise known as property tax map number 022072405.00/020.02. 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 by the town board of such town, may grant exemption from taxation and make appropriate correction to the subject roll. If such exemption is granted and if the Lake Ronkonkoma Historical Society shall have paid any tax with respect to such subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties, 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. LBD09591-02-3