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.

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S4722A-2011 Actions

• Jun 21, 2012: COMMITTED TO RULES
• Jun 12, 2012: AMENDED ON THIRD READING 4722B
• Jun 12, 2012: VOTE RECONSIDERED - RESTORED TO THIRD READING
• Jun 12, 2012: returned to senate
• Jun 12, 2012: RECALLED FROM ASSEMBLY
• Mar 7, 2012: referred to real property taxation
• Mar 7, 2012: DELIVERED TO ASSEMBLY
• Mar 7, 2012: PASSED SENATE
• Mar 5, 2012: ADVANCED TO THIRD READING
• Mar 1, 2012: 2ND REPORT CAL.
• Feb 29, 2012: 1ST REPORT CAL.217
• Jan 9, 2012: PRINT NUMBER 4722A
• Jan 9, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 13, 2011: referred to real property taxation
• Jun 13, 2011: DELIVERED TO ASSEMBLY
• Jun 13, 2011: PASSED SENATE
• May 17, 2011: ADVANCED TO THIRD READING
• May 16, 2011: 2ND REPORT CAL.
• May 11, 2011: 1ST REPORT CAL.642
• Apr 15, 2011: REFERRED TO LOCAL GOVERNMENT

S4722A-2011 Meetings

Local Government: Feb 29, 2012

S4722A-2011 Calendars

Active List: Mar 7, 2012 , Floor Calendar: Mar 1, 2012 , Floor Calendar: Mar 5, 2012 , Floor Calendar: Mar 6, 2012 , Floor Calendar: Mar 7, 2012

S4722A-2011 Votes

S4722A-2011 Memo

BILL NUMBER:S4722A

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.

S4722A-2011 Text

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

                                   4722--A

                         2011-2012 Regular Sessions

                              I N  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  if

   EXPLANATION--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.