Bill Text: NY A05844 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the assessor of the town of Brookhaven, county of Suffolk to accept an application for a real property tax exemption from De Bethesda Eglise for the 2020 and 2021 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-08 - substituted by s6329b [A05844 Detail]

Download: New_York-2023-A05844-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         5844--B

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 23, 2023
                                       ___________

        Introduced  by  M.  of  A.  DeSTEFANO  --  read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee -- again reported from said  committee  with  amendments,  ordered
          reprinted as amended and recommitted to said committee

        AN  ACT  in relation to authorizing the assessor of the town of Brookha-
          ven, county of Suffolk to accept an application for  a  real  property
          tax exemption from De Bethesda Eglise

          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 Brookhaven, county  of  Suffolk,  is  hereby
     3  authorized  to  accept  from  De  Bethesda  Eglise  an  application  for
     4  exemption from real property taxes pursuant to section 462 of  the  real
     5  property  tax law with respect to the 2020 and 2021 assessment rolls for
     6  all of the 2020 and 2021 general taxes for  the  parcel  owned  by  such
     7  organization  located  at  48  Edgewater  Drive, in the hamlet of Mastic
     8  Beach, town of Brookhaven, county of Suffolk, otherwise known as Suffolk
     9  county tax map district 0200, section 975.00, block 12.00, lot  004.000.
    10  If  accepted,  the  application  shall  be  reviewed  as  if it had been
    11  received on or before the  taxable  status  date  established  for  such
    12  assessment rolls.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption  if  such  organization  had  filed  an  application  for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval by the Brookhaven town board, may make  appropriate  correction
    17  to  the  subject  rolls. If such exemption is granted and such organiza-
    18  tion, therefore, shall have paid any tax with  respect  to  the  subject
    19  rolls,  the applicable governing body or tax department may, in its sole
    20  discretion, provide for the refund of those taxes paid and cancel  those
    21  taxes, fines, penalties, liens or interest remaining unpaid.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10196-04-3
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