Bill Text: NY A05566 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the town of Ramapo to accept an application for real property tax exemption from the Rock Apostolic Church in the village of Spring Valley, town of Ramapo, county of Rockland.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2011-08-03 - signed chap.276 [A05566 Detail]

Download: New_York-2011-A05566-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5566
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 23, 2011
                                      ___________
       Introduced by M. of A. JAFFEE -- read once and referred to the Committee
         on Real Property Taxation
       AN ACT to authorize the Rock Apostolic Church to retroactively apply for
         a  real  property  tax  exemption  for certain property in the town of
         Ramapo, county of Rockland
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the  assessor  of  the  town  of  Ramapo,  county of Rockland, is hereby
    3  authorized to accept from the Rock Apostolic Church  an  application  or
    4  renewal  application  for exemption from real property taxes pursuant to
    5  section 420-a of the real property tax law for the 2008 and 2009 assess-
    6  ment rolls, for the parcel owned by such not-for-profit church which  is
    7  located  at  33  Church  Street, village of Spring Valley in the town of
    8  Ramapo, county of Rockland, otherwise known as Rockland county tax  map,
    9  section 57.39, block 1, lot 52.  If accepted, the application or renewal
   10  application  shall  be  reviewed as if it had been received on or before
   11  the taxable status date established for such rolls.
   12    If satisfied that such not-for-profit organization would otherwise  be
   13  entitled to such exemption if such not-for-profit organization had filed
   14  an  application  or renewal application for exemption by the appropriate
   15  taxable status date, the assessor, upon  approval  by  the  Ramapo  town
   16  board,  may  make  appropriate  correction to the subject rolls. If such
   17  exemption is granted and such organization, therefore, shall  have  paid
   18  any tax with respect to the subject rolls, the applicable governing body
   19  or tax department may, in its sole discretion, provide for the refund of
   20  those  taxes  paid  and  cancel those taxes, fines, penalties, liens, or
   21  interest remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09340-01-1