Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (54): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Lanza, LaValle, Libous, Little, Marcellino, Martins, McDonald, Montgomery, Nozzolio, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (5): Bonacic, Dilan, Krueger, Larkin, O'Mara
Excused (2): Maziarz, Oppenheimer
TITLE OF BILL: An act authorizing the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for certain parcels of land located in the town of Islip
PURPOSE OR GENERAL IDEA OF BILL: To grant the town assessor for the town of Islip the authority to exempt the Gospel Tabernacle Church of God in Christ (also known as the "Common Ground Church"), a not-for-profit church, from liability for payment of real property taxes on their parsonage property that was due on the assessment rolls for 2009-2010 and 2010-2011, 2011-2012.
SUMMARY OF PROVISIONS: Section One authorizes and directs the assessor of the town of Islip to accept an application from the Common Ground Church for exemption from real property taxes pursuant to Section 420-a of the real property tax law for the assessment rolls of years 2009-2012 for the parsonage located on property in Central Islip. Upon satisfaction that the Common Ground Church would have otherwise been entitled to said exemption, the assessor may grant this exemption from all taxation beginning with respect to these rolls. 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 sale discretion of the town board.
Section Two is the effective date.
JUSTIFICATION: The parsonage property associated with the Common Ground Church is expected to receive tax-exempt status in 2012. This bill would authorize the assessor of the town of Islip to accept application from the Common Ground Church for exemption from real property taxes paid on the parsonage pursuant to Section 420-a of the real property tax law for assessment rolls from 2008-2011 which would refund to the church their taxes for the years before this property was given tax exempt status.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None to the State.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 4722--A 2011-2012 Regular Sessions IN SENATE April 15, 2011 ___________Introduced by Sen. ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recom- mitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, 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 the Gospel Taberna- cle Church of God in Christ for certain parcels of land located in the town of Islip 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 the Gospel Tabernacle Church of God in Christ, an applica- tion for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment rolls for the 2009-2010, 2010-2011 and 2011-2012 assessable tax years for the parsonage parcel located at 84 Banana Street, Central Islip, New York, 11722, also known as Lot 033.000 of Block 03.00 of Section 186.00 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 the Gospel Tabernacle Church of God in Christ, (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 otherwise be entitled to such exemption if it had filed an appli- cation for exemption by the appropriate taxable status date, the asses- sor, upon approval by the town board of Islip, may grant exemption from taxation beginning with the date of acquisition of the property by the Gospel Tabernacle Church of God in Christ, and make appropriate correction of these subject rolls. If such exemption is granted and ifEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10794-03-2 S. 4722--A 2
the Gospel Tabernacle Church of God in Christ 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.