Bill Text: NY S00668 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes the Church of God by Faith to file an application for retroactive real property tax exemption for the 2017-2018 assessment rolls.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2020-07-22 - referred to real property taxation [S00668 Detail]

Download: New_York-2019-S00668-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                           668
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT authorizing the Church of God by Faith to file an application for
          retroactive real property tax exemption
          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 Babylon is hereby authorized to accept from
     3  The Church of God by Faith an application for exemption from real  prop-
     4  erty taxes pursuant to section 420-a of the real property tax law for he
     5  2017-2018  assessment  roll, for the parcels owned by such organization,
     6  with such parcels being located in the  town  of  Babylon  at  124  Long
     7  Island  Avenue,  Wyandanch,  otherwise  knows as: Suffolk county tax map
     8  district 0100 section 053.00 block 02.00 lot 092.000 and 114 Long Island
     9  Avenue, Wyandanch, otherwise known as: Suffolk county tax  map  district
    10  0100  section  053.00 block 02.00 lot 091.001. If accepted, the applica-
    11  tion shall be reviewed as if it had been received on or before the taxa-
    12  ble status date established for such roll.
    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 state date,  the  assessor  of  the
    16  town of Babylon, upon approval by the town board of such town, may grant
    17  exemption  from  all taxation beginning on the date of the conveyance of
    18  such parcel to such organization on the effective date of this  act  and
    19  cancel  taxes, fines, penalties and interest remaining unpaid, and repay
    20  any taxes, fines, penalizes and interest paid by such organization,  and
    21  make appropriate correction of the subject roll.
    22    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06049-01-9