Bill S4166-2011

Authorizes the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions in Smithtown, Suffolk county

Authorizes the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions for certain properties in Smithtown, Suffolk county.

Details

Actions

  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 4, 2012: returned to senate
  • Jan 4, 2012: died in assembly
  • Jun 16, 2011: referred to real property taxation
  • Jun 16, 2011: DELIVERED TO ASSEMBLY
  • Jun 16, 2011: PASSED SENATE
  • May 17, 2011: ADVANCED TO THIRD READING
  • May 16, 2011: 2ND REPORT CAL.
  • May 11, 2011: 1ST REPORT CAL.632
  • Mar 22, 2011: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - May 11, 2011
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

Memo

BILL NUMBER:S4166

TITLE OF BILL: An act to authorize the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions for certain properties in the town of Smithtown, county of Suffolk

PURPOSE OR GENERAL IDEA OF THE BILL: To allow a retroactive application for real property tax exemption for Holy Cross Roman Catholic 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 Holy Cross Roman Catholic Church would otherwise have been entitled to 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 Roman Catholic Church, a not-for-profit religious organization pursuant to §420-a of the Real Property Tax Law, acquired title to two parcels of property located in the town of Smithtown located at 85 Old Nichols Road and 89 Old Nichols Road, and, would otherwise be entitled to a tax exemption on such property if such corporation filed an 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 Roman Catholic 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.

LEGISLATIVE HISTORY: 2007 and 2008: S.900 Passed Senate

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 4166 2011-2012 Regular Sessions IN SENATE March 22, 2011 ___________
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 the Holy Cross Roman Catholic Church to retroactive- ly apply for real property tax exemptions for certain properties 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 Roman Catholic Church applications or renewal appli- cations for exemptions from real property taxes pursuant to section 420-a of the real property tax law for the 2005-2006 assessment rolls, for the parcel owned by such not-for-profit church which is located at 85 Nichols Road, village of Nesconset in the town of Smithtown, county of Suffolk, otherwise known as Suffolk county tax map number 0800-169.00-01.00-009.001 and for the 2006-2007 assessment rolls, for the parcel owned by the not-for-profit church which is located at 89 Nichols Road, village of Nesconset in the town of Smithtown, county of Suffolk, otherwise known as Suffolk county tax map number 0800-169.00-01.00-010.001 If accepted, the applications or renewal applications shall be reviewed as if they 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 exemptions if such not-for-profit organization had filed applications or renewal applications for exemptions by the appro- priate taxable status date, the assessor, upon approval by the Smithtown town board, may make appropriate correction to the subject rolls. If such exemptions are granted and such organization, therefore, shall have paid any taxes with respect to the subject rolls, the applicable govern- ing 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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