Bill Text: NY S04738 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Iglesia Evangelica Apostol for certain parcels of land located in the town of Brookhaven.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2017-07-25 - SIGNED CHAP.132 [S04738 Detail]

Download: New_York-2017-S04738-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4738
                               2017-2018 Regular Sessions
                    IN SENATE
                                    February 27, 2017
                                       ___________
        Introduced  by  Sen.  CROCI  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT in relation to permitting the Iglesia Evangelica Apostol to  file
          an application for a 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 Brookhaven is hereby  authorized  to  accept
     3  from  the  Iglesia Evangelica Apostol, a not-for-profit organization, an
     4  application for exemption from real property taxes pursuant  to  section
     5  420-a  of  the  real  property  tax  law for the 2014-2015 and 2015-2016
     6  assessment rolls, for the parcels owned by such organization located  in
     7  the  town of Brookhaven a vacant lot on Avery Avenue, otherwise known as
     8  district 0200, section 975.40, block 4, lot 025.001, 111  Avery  Avenue,
     9  otherwise  known as district 0200, section 975.40, block 3, lot 044.001,
    10  a vacant lot on Avery Avenue, otherwise known as district 0200,  section
    11  975.40,  block  3,  lot 045.002, a vacant lot on Avery Avenue, otherwise
    12  known as district 0200, section 975.40, block 4, lot 032.000,  a  vacant
    13  lot  on  Avery Avenue, otherwise known as district 0200, section 975.40,
    14  block 4, lot 019.002, and 111 Avery Avenue, otherwise known as  district
    15  0200, section 975.40, block 3, lot 043.000.
    16    If  accepted,  the  application  shall  be  reviewed as if it had been
    17  received on or before the  taxable  status  date  established  for  such
    18  rolls. If satisfied that such not-for-profit corporation would otherwise
    19  be  entitled to such exemption if the organization had filed an applica-
    20  tion for such exemption by the  appropriate  taxable  status  date,  the
    21  assessor of the town of Brookhaven upon approval by the town of Brookha-
    22  ven  town  board  may  grant exemption from taxation with respect to the
    23  subject rolls and make appropriate correction to the subject  rolls.  If
    24  the  exemption is granted and such not-for-profit corporation shall have
    25  paid any tax with regard to the subject rolls, the  town  of  Brookhaven
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09889-02-7
        S. 4738                             2
     1  town  board may, in its sole discretion, provide for the refund of those
     2  taxes paid and cancel taxes, fines, penalties, liens or interest remain-
     3  ing unpaid.
     4    § 2. This act shall take effect immediately.