Bill S4545A-2011

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

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

Details

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

Votes

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.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 4545--A A. 7062--A Cal. No. 873 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y 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
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.

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