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.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
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.
STATE OF NEW YORK ________________________________________________________________________ 4294 2011-2012 Regular Sessions IN 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