Bill Text: NY S05706 | 2019-2020 | General Assembly | Amended

New York Senate Bill 5706 (Prior Session Legislation)

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 [S05706 Detail]

Download: New_York-2019-S05706-Amended.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                         5706--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 13, 2019
                                       ___________

        Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT in relation to authorizing the assessor of the town of Smithtown,
          county of Suffolk, to accept from the Monastery of the Glorious Ascen-
          sion 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  assessor  of  the  town  of Smithtown, county of Suffolk, is 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 assessor, 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.
                                                                   LBD11502-08-9