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

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

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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-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7560--A

                               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

        AN ACT in relation to authorizing the assessors of the  town  of  Smith-
          town,  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, county of Suffolk, are 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 assessors, 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.
                                                                   LBD11502-04-9