Authorizes the town of Ramapo to accept an application for real property tax exemption from the Rock Apostolic Church in the village of Spring Valley, town of Ramapo, county of Rockland.

---

S4294-2011 Actions

• Jun 13, 2011: SUBSTITUTED BY A5566
• Jun 6, 2011: ADVANCED TO THIRD READING
• Jun 2, 2011: 2ND REPORT CAL.
• Jun 1, 2011: 1ST REPORT CAL.885
• Mar 28, 2011: REFERRED TO LOCAL GOVERNMENT

S4294-2011 Meetings

Local Government: Jun 1, 2011

S4294-2011 Calendars

Active List: Jun 13, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011 , Floor Calendar: Jun 13, 2011

S4294-2011 Votes

S4294-2011 Memo

BILL NUMBER:S4294

TITLE OF BILL:
An act
to authorize the Rock Apostolic
Church to retroactively apply
for a real property tax exemption for certain property in
the town of Ramapo, county of Rockland

PURPOSE OR GENERAL IDEA OF BILL:
To authorize Rock Apostolic Church
to file an application for a real property tax exemption.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 authorizes the town of
Ramapo, County of Rockland, to accept from Rock Apostolic Church an
application for exemption from real property taxes.

Section 2 provides for an immediate effective date.

JUSTIFICATION:
Rock Apostolic Church is a not-for-profit organization
that would be entitled to such an exemption if the organization filed
an application for the exemption by the appropriate taxable status
date.

PRIOR LEGISLATIVE HISTORY:
01/21/10 Referred to real property taxation
02/22/10 Amend and recommit to real property taxation
02/22/10 Print number 9747a
06/15/10 Reported referred to ways and means
06/30/10 Reported referred to rules
06/30/10 Reported
06/30/10 Rules report cal.482
06/30/10 Ordered to third reading rules cal.482
06/30/10 Passed assembly
06/30/10 Delivered to senate
06/30/10 Referred to Rules

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

S4294-2011 Text

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

                                    4294

                         2011-2012 Regular Sessions

                              I N  SENATE

                               March 28, 2011
                                 ___________

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

  AN ACT to authorize the Rock Apostolic Church to retroactively apply for
    a real property tax exemption for certain  property  in  the  town  of
    Ramapo, county of Rockland

    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  Ramapo,  county  of  Rockland,  is  hereby
  authorized  to  accept  from the Rock Apostolic 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 2008 and 2009 assess-
  ment  rolls, for the parcel owned by such not-for-profit church which is
  located at 33 Church Street, village of Spring Valley  in  the  town  of
  Ramapo,  county of Rockland, otherwise known as Rockland county tax map,
  section 57.39, block 1, lot 52.  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 Ramapo 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.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD09340-01-1