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

New York Assembly Bill 7560 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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: (Passed) 2019-11-20 - signed chap.506 [A07560 Detail]

Download: New_York-2019-A07560-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7560

                               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

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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11502-03-9