Bill Text: NY A07560 | 2019-2020 | General Assembly | Amended


Bill Title: Authorizes the assessor of the town of Smithtown, to accept from the Monastery of the Glorious Ascension Inc., an application for exemption from real property taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2019-06-18 - RETURNED TO ASSEMBLY [A07560 Detail]

Download: New_York-2019-A07560-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         7560--B

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                       May 9, 2019
                                       ___________

        Introduced  by  M.  of  A.  FITZPATRICK -- 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 Smithtown,
          county of Suffolk, to accept from the Monastery of the Glorious Ascen-
          sion Inc., an application for exemption from real property taxes

          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 Smithtown,  county  of  Suffolk,  is  hereby
     3  authorized  to accept from the Monastery of the Glorious Ascension Inc.,
     4  an application for  exemption  from  real  property  taxes  pursuant  to
     5  section 420-a of the real property tax law, with respect to the 2018 and
     6  2019  assessment rolls, for the parcels owned by such organization, with
     7  such parcels being located at 481 North Country Road,  in  the  town  of
     8  Smithtown,  county of Suffolk, otherwise known as Suffolk county tax map
     9  section 7 block 3 lots 29.1 and 37.  If accepted, the application  shall
    10  be  reviewed  as if it had been received on or before the taxable status
    11  date established for such rolls.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval  by  the  Suffolk  county  legislature,  may  make  appropriate
    16  correction to the subject rolls. If such exemption is granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject rolls, the applicable governing body or tax department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  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.
                                                                   LBD11502-06-9
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