Bill Text: NY A09158 | 2015-2016 | General Assembly | Introduced

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Bill Title: Permits the Lutheran Church of Our Savior (LCOS), located at 38 Monroe Avenue in the Village of Patchogue, to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-29 - referred to real property taxation [A09158 Detail]

Download: New_York-2015-A09158-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9158
                   IN ASSEMBLY
                                    January 29, 2016
                                       ___________
        Introduced  by  M.  of  A.  GARBARINO  --  read once and referred to the
          Committee on Real Property Taxation
        AN ACT in relation to permitting  the  Lutheran  Church  of  Our  Savior
          (LCOS) to file an application for 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 the provisions of any other law, the asses-
     2  sor of the village of Patchogue is hereby authorized to accept from  the
     3  Lutheran  Church  of Our Savior (LCOS) an application for exemption from
     4  real property taxes pursuant to section 420-a of the real  property  tax
     5  law  for  the  assessment  rolls 2013-2014, for the parcel located at 38
     6  Monroe Avenue in the village of Patchogue.   If accepted,  the  applica-
     7  tions  shall  be  reviewed as if they had been received on or before the
     8  taxable status date established for such rolls. If  satisfied  that  the
     9  Lutheran  Church of Our Savior (LCOS) (i) acquired title to the property
    10  for which it seeks exemption in March 2013 and (ii) would  otherwise  be
    11  entitled  to such exemption if such corporation filed an application for
    12  the exemption on or before the appropriate  taxable  status  dates,  the
    13  assessor,  upon  approval  by the town of Brookhaven, whichever the case
    14  may be, may grant exemption from taxation on such assessment  rolls  and
    15  make the appropriate corrections of the subject rolls. If exemptions are
    16  granted  and  such  corporation, therefore, shall have paid any tax with
    17  respect to the subject rolls,  the  applicable  governing  body  or  tax
    18  departments,  in  their sole discretion, shall provide for the refund of
    19  the taxes paid and cancel taxes 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.
                                                                   LBD13862-01-6