Bill Text: NY S08657 | 2017-2018 | General Assembly | Introduced

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Bill Title: Authorizes Yaphank Presbyterian Church to file an application for exemption for real property taxation.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-07-31 - SIGNED CHAP.184 [S08657 Detail]

Download: New_York-2017-S08657-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
            S. 8657                                                 A. 10680
                SENATE - ASSEMBLY
                                      May 10, 2018
                                       ___________
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment
        IN  ASSEMBLY  -- Introduced by M. of A. MURRAY -- read once and referred
          to the Committee on Real Property Taxation
        AN ACT in relation to authorizing Yaphank Presbyterian Church to file an
          application for exemption from real property taxation
          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 Yaphank Presbyterian Church an application for  exemption  from
     4  real  property  taxes pursuant to section 420-a of the real property tax
     5  law for the 2017-2018 assessment roll, for the  parcel  located  in  the
     6  city  of  Yaphank in the town of Brookhaven, at 65 Main Street otherwise
     7  known as tax map number SCTM #200-612-1-11.001. If accepted, the  appli-
     8  cation  shall  be  reviewed  as if it had been received on or before the
     9  taxable status date established for such roll.
    10    If satisfied that the Yaphank Presbyterian Church: (i) acquired  title
    11  to  the  property for which it seeks exemption subsequent to the taxable
    12  status date established for such roll and prior to  the  taxable  status
    13  date  for  the  next ensuing assessment roll and (ii) would otherwise be
    14  entitled to such exemption if the Yaphank Presbyterian Church had  filed
    15  an application for exemption by the appropriate taxable status date, the
    16  assessor  of  the town of Brookhaven, upon approval by the town board of
    17  such town, may grant exemption from all taxation beginning with the date
    18  of acquisition of the property by the Yaphank  Presbyterian  Church  and
    19  make  appropriate  correction  to  the subject roll. If the exemption is
    20  granted and the Yaphank Presbyterian Church therefore  shall  have  paid
    21  any  tax  with  respect  to  the subject roll, the governing body or tax
    22  department may, in its sole discretion, provide for the refund of  those
    23  taxes  paid including the amount of any taxes held in escrow pursuant to
    24  the sale of such property and cancel taxes, fines, penalties, and inter-
    25  est remaining unpaid.
    26    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15871-01-8