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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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10318-05-1
S. 4601--B                          2                         A. 7114--B

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.