Authorizes the United Latin American Pentecostal Church to retroactively apply for a real property tax exemption for property in Patchogue.

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S4545A-2011 Actions

• Aug 3, 2011: SIGNED CHAP.343
• Jul 22, 2011: DELIVERED TO GOVERNOR
• Jun 20, 2011: returned to senate
• Jun 20, 2011: passed assembly
• Jun 20, 2011: ordered to third reading rules cal.477
• Jun 20, 2011: substituted for a7062a
• Jun 16, 2011: referred to ways and means
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• Jun 13, 2011: AMENDED ON THIRD READING 4545A
• Jun 2, 2011: ADVANCED TO THIRD READING
• Jun 1, 2011: 2ND REPORT CAL.
• May 25, 2011: 1ST REPORT CAL.873
• Apr 11, 2011: REFERRED TO LOCAL GOVERNMENT

S4545A-2011 Calendars

Floor Calendar: Jun 14, 2011 , Floor Calendar: Jun 15, 2011 , Floor Calendar: Jun 16, 2011

S4545A-2011 Votes

S4545A-2011 Memo

BILL NUMBER:S4545A

TITLE OF BILL:
An act
to authorize the United Latin American Pentecostal Church to
retroactively apply for a real property tax exemption for certain
property in the town of Brookhaven, county of Suffolk

PURPOSE OR GENERAL IDEA OF BILL:
To grant the town assessor for the town of Brookhaven the authority to
exempt the United Latin American Pentecostal Church, a not-for-profit
church, from liability for payment of real property taxes due on the
2009-2010 assessment roll.

SUMMARY OF PROVISIONS:
Section One authorizes and directs the assessor of the town of
Brookhaven to accept an application from the United Latin American
Pentecostal Church for exemption from real property taxes pursuant to
Section 420-a of the real property tax law for the assessment roll as
completed in 2009-2010 for their property located in Patchogue. Upon
satisfaction that the United Latin American Pentecostal Church would
have otherwise been entitled to said exemption, the assessor may
grant this exemption from all taxation beginning with respect to this
roll. If exemption is granted, the church 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 United Latin American Pentecostal Church purchased their property
on 304 East Main Street in the village of Patchogue, town of
Brookhaven, after the taxable status date for the 2009-2010
assessment roll. This bill would authorize the assessor of the town
of Brookhaven to accept application from the United Latin American
Pentecostal Church for exemption from real property taxes pursuant to
Section 420-a of the real property tax law for the 2009-2010
assessment roll.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately.

S4545A-2011 Text

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

      S. 4545--A                                            A. 7062--A
      Cal. No. 873

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                               April 11, 2011
                                 ___________

  IN  SENATE -- Introduced by Sen. ZELDIN -- read twice and ordered print-
    ed, and when printed to be committed to the Committee on Local Govern-
    ment -- reported favorably from said committee, ordered to  first  and
    second  report,  ordered  to  a  third  reading,  amended  and ordered
    reprinted, retaining its place in the order of third reading

  IN ASSEMBLY -- Introduced by M. of A. MURRAY -- read once  and  referred
    to  the  Committee  on Real Property Taxation -- committee discharged,
    bill amended, ordered reprinted as amended  and  recommitted  to  said
    committee

  AN  ACT  to  authorize  the  United Latin American Pentecostal Church to
    retroactively apply for a real  property  tax  exemption  for  certain
    property in the town of Brookhaven, 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 Brookhaven is hereby  authorized  to  accept
  from  the  United  Latin  American Pentecostal 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 2009-2010 assessment
  rolls, for the parcel owned  by  such  not-for-profit  church  which  is
  located at 304 East Main Street, in the village of Patchogue in the town
  of  Brookhaven, county of Suffolk, otherwise known as Suffolk county tax
  map #0200.977.50-03.00-007.00 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 church would have otherwise  been  entitled  to
  such  exemption  if  such  church  had  filed  an  application  for such
  exemption by the appropriate taxable status date, the  assessor  of  the
  town  of Brookhaven may grant exemption from all taxation beginning with
  respect to the subject roll and  make  appropriate  corrections  to  the

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD10159-04-1

 S. 4545--A                          2                         A. 7062--A

  subject  roll.    If the exemption is granted and such church shall have
  paid any tax with regard to the subject rolls, the town  board  may,  in
  its  sole  discretion,  provide  for  the refund of those taxes paid and
  cancel taxes, fines, penalties, liens or interest remaining unpaid.
    S 2. This act shall take effect immediately.