Bill S4601B-2011

Provides for an exemption for real property taxes to St. John's Evangelical Lutheran Church located on 345 Broadway, Sayville, New York 11776

Provides for an exemption for real property taxes to St. John's Evangelical Lutheran Church located on 345 Broadway, Sayville, New York 11776.

Details

Actions

  • Aug 3, 2011: SIGNED CHAP.345
  • 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.479
  • Jun 20, 2011: substituted for a7114b
  • Jun 20, 2011: referred to ways and means
  • Jun 20, 2011: DELIVERED TO ASSEMBLY
  • Jun 20, 2011: PASSED SENATE
  • Jun 14, 2011: AMENDED ON THIRD READING 4601B
  • Jun 13, 2011: AMENDED ON THIRD READING 4601A
  • May 17, 2011: ADVANCED TO THIRD READING
  • May 16, 2011: 2ND REPORT CAL.
  • May 11, 2011: 1ST REPORT CAL.640
  • Apr 13, 2011: REFERRED TO LOCAL GOVERNMENT

Votes

Memo

BILL NUMBER:S4601B

TITLE OF BILL: An act authorizing the assessor of the town of Islip to accept an application for exemption from real property taxes from St. John's Evangelical Lutheran Church for certain parcels of land located in the town of Sayville

PURPOSE OR GENERAL IDEA OF BILL: To grant the assessor of the town of Islip the authority to exempt St. John's Evangelical Lutheran Church, a not-for-profit church, from liability for payment of real property taxes due on the 2009-2010 assessment roll.

SUMMARY OF SPECIFIC PROVISIONS: Section One authorizes and directs the assessor of the town of Islip to accept an application from the St. John's Evangelical Lutheran 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. Upon satisfaction that the St. John's Evangelical Lutheran 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 the exemption is granted, the church may be refunded any taxes paid and any taxes, penalties, liens or interest unpaid may be cancelled through the sole discretion of the town board.

Section Two is the effective date.

JUSTIFICATION: St. John's Evangelical Lutheran Church purchased their property at 345 Broadway in the town of Islip, New York, after the taxable status date for the 2009-2010 assessment roll. This bill would authorize the assessor of the town of Islip to accept an application from St. John's Evangelical Lutheran Church for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the 2009-2010 assessment roll.

PRIOR LEGISLATIVE HISTORY: New Bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 4601--B A. 7114--B Cal. No. 640 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y April 13, 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 -- again amended and ordered reprinted, retaining its place in the order of third reading IN ASSEMBLY -- Introduced by M. of A. GRAF -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee AN ACT authorizing the assessor of the town of Islip to accept an appli- cation for exemption from real property taxes from St. John's Evangel- ical Lutheran Church for certain parcels of land located in the town of Sayville 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 any law to the contrary, the assessor of the town of Islip is hereby authorized to accept from St. John's Evangelical Lutheran Church, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment rolls for 2010-2011 for the parcel located at 345 Broadway, Sayville, New York, 11776, also known as lot 003.002 of block 03.00 of section 260.00 of district 0500. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such rolls. If satisfied that St. John's Evangelical Lutheran Church, (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates established for such rolls and prior to the taxable
status dates for the next ensuing assessment rolls and (ii) would other- wise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the town board, may grant exemption from taxation beginning with the date of acquisition of the property by St. John's Evangelical Lutheran Church, and make appropriate correction of these subject rolls. If such exemption is granted and if St. John's Evangelical Lutheran Church shall have paid any tax with respect to such subject rolls, the governing body or tax department may, in its sole discretion, provide for the refund of those taxes paid and cancel taxes, fines, penalties or interest remaining unpaid. S 2. This act shall take effect immediately.

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