Bill Text: NY A07950 | 2019-2020 | General Assembly | Amended

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Bill Title: Authorizes Christian Worship Center Church of God to file an application for a retroactive real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2019-09-13 - SIGNED CHAP.311 [A07950 Detail]

Download: New_York-2019-A07950-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7950--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 29, 2019
                                       ___________

        Introduced  by M. of A. RAMOS -- read once and referred to the Committee
          on Real Property  Taxation  --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT in relation to authorizing Christian Worship Center Church of God
          to  file  an  application for exemption from real property taxes for a
          certain assessment roll

          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 Islip, county of Suffolk, is hereby author-
     3  ized to accept from Christian Worship Center Church of God,  a  not-for-
     4  profit  organization,  an  application  for exemption from real property
     5  taxes pursuant to section 420-a  of  the  real  property  tax  law  with
     6  respect to the 2016-2017, 2017-2018, and 2018-2019 assessment rolls, for
     7  the  parcels owned by such organization which are located at 133 Suffolk
     8  Avenue, in the hamlet  of  Central  Islip,  town  of  Islip,  county  of
     9  Suffolk,  otherwise  known  as  Suffolk  county  tax  map district 0500,
    10  section 119.00, block 01.00, lot 068.000.
    11    If accepted, such application shall be reviewed  as  if  it  had  been
    12  received on or before the taxable status date established for such roll.
    13  If  satisfied that such non-profit organization would otherwise be enti-
    14  tled to 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 town of Islip town board, may grant exemption from all
    17  taxation and make appropriate corrections to the subject roll.  If  such
    18  exemption is granted and such organization therefore shall have paid any
    19  tax  with  respect to the subject roll, the applicable governing body or
    20  tax department may, in its sole discretion, provide for  the  refund  of
    21  the  taxes  paid, along with any fines or penalties paid, and cancel any
    22  taxes, fines, penalties, interest, or tax liens remaining 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.
                                                                   LBD11600-03-9