Bill Text: NY S08697 | 2019-2020 | General Assembly | Introduced


Bill Title: Authorizes Chabad of Islip Township, Inc. to file an application for a retroactive real property tax exemption for the 2019-2020 assessment roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-07-08 - REFERRED TO RULES [S08697 Detail]

Download: New_York-2019-S08697-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          8697

                    IN SENATE

                                      July 8, 2020
                                       ___________

        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT in relation to authorizing Chabad of Islip Township Inc. to  file
          an  application  for  exemption  from  real property taxes for certain
          assessment rolls

          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 Chabad of Islip  Township,  Inc.,  a  not-for-profit
     4  corporation,  an  application  for  exemption  from  real property taxes
     5  pursuant to section 420-a of the real property tax law with  respect  to
     6  the 2019-2020 assessment roll, for the parcel owned by such not-for-pro-
     7  fit  corporation  which  is  located  at 49 Union Avenue, in the town of
     8  Islip, county of Suffolk, otherwise known  as  Suffolk  county  tax  map
     9  district  0500,  section  370.00, block 04.00, lot 031.002. If accepted,
    10  the application shall be reviewed as if  it  had  been  received  on  or
    11  before the taxable status date established for such assessment rolls.
    12    If satisfied that such corporation would otherwise be entitled to such
    13  exemption  if such corporation had filed an application for exemption by
    14  the appropriate taxable status date, the assessor, upon approval of  the
    15  Town  of  Islip  town  board,  may grant exemption from taxation on such
    16  assessment rolls and make the appropriate  corrections  of  the  subject
    17  rolls.  If exemptions are granted and such corporation, therefore, shall
    18  have paid any tax with respect to  the  subject  rolls,  the  applicable
    19  governing  body  or  tax  departments,  in  their sole discretion, shall
    20  provide for the refund of the taxes paid, along with any fines or penal-
    21  ties paid, and cancel taxes remaining 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.
                                                                   LBD16839-01-0
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