Bill S5532-2013

Authorizes Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk

Authorizes Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk for the 2012-2013 assessment roll.

Details

Actions

  • Jan 8, 2014: REFERRED TO LOCAL GOVERNMENT
  • May 16, 2013: REFERRED TO LOCAL GOVERNMENT

Meetings

Memo

BILL NUMBER:S5532

TITLE OF BILL: An act authorizing Saint John Evangelical Lutheran Church to retroactively apply for a real property tax exemption for certain property in the town of Islip, county of Suffolk

PURPOSE: To authorize the assessor of the Town of Islip to accept from the St. John Evangelical Lutheran Church an application for exemption from real property taxes for the 2012-2013 assessment roll.

SUMMARY OF PROVISIONS:

Section one authorizes the assessor of Town of Islip to accept from St. John's Evangelical Lutheran Church, a not-for-profit organization, applications for exemptions from real property taxes for the parcel owned by such entity at 1675 Coates Avenue, Hamlet of Holbrook, Town of Islip, county of Suffolk.

If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. The East Hills Village Hoard of Trustees may, in its sole discretion, provide for the refund of those taxes paid by St. John's Evangelical Lutheran Church and cancel any taxes, fines, penalties, liens, or interest remaining unpaid.

Section two states the effective date.

JUSTIFICATION: Existing Law authorizes tax exemptions to be granted after the taxable status date has passed if a bill is chaptered authorizing an assessor to accept a late application.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 5532 2013-2014 Regular Sessions IN SENATE May 16, 2013 ___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing Saint John Evangelical Lutheran Church to retroac- tively apply for a real property tax exemption for certain property in the town of Islip, 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 Islip is hereby authorized to accept from Saint John Evangelical Lutheran Church, an application or renewal appli- cation for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2012-2013 assessment rolls, for the parcel owned by such non-profit organization which is located at 1675 Coates Avenue, in the hamlet of Holbrook, town of Islip, county of Suffolk, otherwise known as Suffolk county tax map #0500-259.00-01.00-027.000, item number 762265. If accepted, the appli- cation 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 organization would have otherwise been entitled to such exemption if such organization had filed an application for such exemption by the appropriate taxable status date, the assessor of the town of Islip, upon approval by the town board of the town of Islip, may grant exemption from all taxation with respect to the subject rolls and make appropriate corrections to the subject roll. If the exemption is granted and such organization 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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