Bill Text: NY A03451 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the Ruth AME Zion Church to file with the town of Brookhaven assessor an application for certain real property tax exemptions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-09-15 - signed chap.381 [A03451 Detail]

Download: New_York-2023-A03451-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          3451

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 3, 2023
                                       ___________

        Introduced  by  M.  of  A.  DeSTEFANO  --  read once and referred to the
          Committee on Real Property Taxation

        AN ACT in relation to authorizing the Ruth AME Zion Church to file  with
          the  town of Brookhaven assessor an application for certain real prop-
          erty tax exemptions

          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, county of Suffolk, is hereby
     3  authorized to accept from the Ruth AME Zion Church  an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property  tax  law for the 2020 assessment roll, for the parcel owned by
     6  such organization located at 105 Station Road in Bellport, in  the  town
     7  of  Brookhaven, county of Suffolk, otherwise known as Suffolk county tax
     8  map number 0202-002.00-02.00-011.001. If accepted, the application shall
     9  be reviewed as if it had been received on or before the  taxable  status
    10  date established for such rolls.
    11    If  satisfied  that  such  organization would otherwise be entitled to
    12  such exemption  if  such  organization  had  filed  an  application  for
    13  exemption  by  the  appropriate  taxable status date, the assessor, upon
    14  approval  by  the  town  board  of  Brookhaven,  may  make   appropriate
    15  correction  to  the subject rolls. If such exemption is granted and such
    16  organization, therefore, shall have paid any tax  with  respect  to  the
    17  subject rolls, the town board of Brookhaven may, in its sole discretion,
    18  provide  for  the  refund  of  those  taxes paid and cancel those taxes,
    19  fines, penalties, liens or interest remaining unpaid.
    20    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08215-01-3