Authorizes the assessor of the town of Babylon to accept an application for exemption from real property taxes for certain parcels of land located in North Amityville.
Ayes (6): Stewart-Cousins, Oppenheimer, Valesky, Thompson, Johnson C, Little
Nays (1): Bonacic
Excused (1): Morahan
BILL NUMBER: S7386A
TITLE OF BILL : An act authorizing the assessor of the town of Babylon to accept an application for exemption from real property taxes from Long Island Teen Challenge for a certain parcel of land located in the town of North Amityville
PURPOSE : To exempt Long Island Teen Challenge from liability for payment of certain real property taxes for property it owns in the Town of Babylon.
SUMMARY OF PROVISIONS : This bill would direct the assessor of the Town of Babylon to accept an application for exemption from real property taxes as if made pursuant to 420-a of the Real Property Tax Law for the 2009 and 2010 assessment rolls. If satisfied that Long Island Teen Challenge would otherwise have been entitled to such exemptions, the assessor is authorized to grant the same, and cancel all remaining unpaid taxes, interest, related fines and penalties.
JUSTIFICATION : Long Island Teen Challenge owns a piece of real property located in the Town of Babylon for the purpose of providing aid, support and residential care to men, women and families suffering life controlling problems with drugs, alcohol or crime. It is intended by this bill to undo the hardships that will be suffered if Long Island Teen Challenge is required to pay the property taxes due as described above.
LEGISLATIVE HISTORY : New Bill.
FISCAL IMPLICATIONS : None to state.
EFFECTIVE DATE : Immediately.
STATE OF NEW YORK ________________________________________________________________________ 7386--A IN SENATE April 6, 2010 ___________Introduced by Sen. FUSCHILLO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT authorizing the assessor of the town of Babylon to accept an application for exemption from real property taxes from Long Island Teen Challenge for a certain parcel of land located in the town of North Amityville 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 Babylon in the county of Suffolk is hereby authorized to accept from Long Island Teen Challenge, an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment roll for 2009 for the parcel located at 157 Jefferson Avenue, North Amityville, section 164, block 5, lot 91. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that Long Island Teen Challenge, (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates established for such roll and prior to the taxable status dates for the next ensuing assessment roll and (ii) would otherwise 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 of Babylon, may grant exemption from taxation beginning with the date of acquisition of the property by Long Island Teen Chal- lenge, and make appropriate correction of the subject roll. If such exemption is granted and if Long Island Teen Challenge, therefore, shall have paid any tax with respect to such subject roll, the applicable governing body or tax department, upon approval by the town board of the town of Babylon, in its sole discretion, shall provide for the refund of any taxes, fines, and penalties paid and cancel any taxes, fines and penalties 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. LBD16718-04-0