Bill Text: NY A06898 | 2011-2012 | General Assembly | Introduced


Bill Title: Authorizes the assessor for the town of Cheektowaga to grant Bible Believers Baptist Church a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-05-22 - held for consideration in real property taxation [A06898 Detail]

Download: New_York-2011-A06898-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6898
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     April 5, 2011
                                      ___________
       Introduced  by  M.  of  A.  GABRYSZAK  --  read once and referred to the
         Committee on Real Property Taxation
       AN ACT authorizing the assessor for the town  of  Cheektowaga  to  grant
         Bible Believers Baptist Church 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 for the town of Cheektowaga, in  the  county  of  Erie,  is
    3  hereby  authorized  to accept from the Bible Believers Baptist Church, a
    4  not-for-profit corporation which was incorporated under article 7 of the
    5  religious corporations law, an application for exemption from real prop-
    6  erty taxes pursuant to section 420-a of the real property  tax  law  for
    7  the  2010  assessment  roll and for all years thereafter, for the parcel
    8  located in the town of Cheektowaga, in the county of Erie, at 416 Cayuga
    9  Creek Road, otherwise known as: section 113.80, block 1, lot  13.21.  If
   10  satisfied  that  Bible Believers Baptist Church would otherwise be enti-
   11  tled to such exemption by  the  appropriate  taxable  status  date,  the
   12  assessor  of the town of Cheektowaga may upon approval of the town board
   13  of such town, grant exemption from taxation based on the 2010 assessment
   14  roll and owing by such not-for-profit corporation on the effective  date
   15  of this act, and make appropriate correction of the subject roll for all
   16  taxes  accruing  from 2010 and in the years following. If such exemption
   17  is granted and if such not-for-profit corporation shall  have  paid  any
   18  tax  with  respect  to the subject roll during such years, the governing
   19  body or tax department may, in its  sole  discretion,  provide  for  the
   20  refund  of those taxes paid and cancel taxes, fines, penalties or inter-
   21  est remaining unpaid, and may  additionally  cancel  any  taxes,  fines,
   22  penalties or interest remaining unpaid which shall have accrued and been
   23  unpaid during such time.
   24    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10510-01-1
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