Grants retroactive real property tax exempt status to the Lutheran Church of Our Savior Parish.
Ayes (57): Addabbo, Avella, Ball, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Farley, Felder, Flanagan, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousins, Tkaczyk, Valesky, Young, Zeldin
Nays (2): Bonacic, O'Mara
Excused (2): Dilan, Espaillat
BILL NUMBER:S6581 REVISED MEMO 02/18/14
TITLE OF BILL: An act granting the Lutheran Church of Our Savior Parish retroactive real property tax exempt status
To grant the town assessor for the town of Brookhaven the authority to exempt the Lutheran Church of Our Savior Parish from liability for payment of real property taxes due on the 2013-2014 assessment roll.
SUMMARY OF PROVISIONS:
Section One authorizes the assessor of the town of Brookhaven to accept an application from the Lutheran Church of Our Savior Parish, for exemption from real property taxes pursuant to Section 462 of the real property law for the assessment roll as completed in 2013-2014 for their property located in the Village of Patchogue. Upon satisfaction that the Lutheran Church of Our Savior Parish, would have otherwise been entitled to exemption, had the property been used by an officiating clergyman for residential purposes, and had said application been filed in a timely manner, the assessor may grant this exemption from all taxation with respect to the 2013-2014 roll. If the exemption is granted, the Lutheran Church of Our Savior. Parish may be refunded any taxes paid and cancel any taxes, fines, penalties and interest remaining unpaid.
Section Two is the effective date.
The Lutheran Church of Our Savior Parish is a religious corporation, and is therefore entitled to tax exempt status, pursuant to section 462 of the real property tax law, for parsonage property owned by the church. Provisions of the real property tax law, however, require that the property must be used for residential purposes by the officiating clergyman. Through no fault of their own, the church was between pastors on the taxable status date, and therefore the parsonage property owned by the church was unoccupied. Upon attempting to submit their application for real property taxation, the church was told that the application would be denied, and therefore did not complete the filing process. Due to the hardship that a denial of the exempt status would pose to the church, which they have historically received for the past forty years, this legislation would allow the assessor to overlook the fact that the parsonage property was temporarily vacant, and accept a late application for exemption from the church.
PRIOR LEGISLATIVE HISTORY:
None to the state.
STATE OF NEW YORK ________________________________________________________________________ 6581 IN SENATE February 10, 2014 ___________Introduced by Sen. ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT granting the Lutheran Church of Our Savior Parish retroactive real property tax exempt status 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 Brookhaven is hereby authorized to accept from the Lutheran Church of Our Savior Parish, an application for exemption from real property taxes pursuant to section 462 of the real property tax law for the 2013-2014 assessment roll, for the parcel which is owned by such religious organization, but was not used by an offici- ating clergyman at the time that the application was required, due to the fact that the religious corporation was without a pastor from April 30, 2012 through April 28, 2013. Said parcel is located in the town of Brookhaven, Village of Patchogue, at 38 Monroe Avenue, Patchogue, New York 11772, otherwise known as: Suffolk County Tax Map Number 0204-005.00-0.200- 014.000. If accepted, the application shall be reviewed as if the property had been used by an officiating clergyman for residential purposes and said application was filed in a timely manner. If satisfied that such organization would otherwise be entitled to such exemption, if the property had been used by an officiating clergy- man for residential purposes on the appropriate taxable status date and if the said application had been filed in a timely manner, the assessor of the town of Brookhaven, upon approval by the town board of such town, may grant exemption from taxation and make appropriate corrections to the 2013-2014 assessment roll. If such exemption is granted, the appli- cable governing body or tax department may, in its discretion, provide for the refund of taxes paid and cancel any taxes, fines, penalties and interest remaining unpaid. S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13764-03-4