Bill Text: NY A10025 | 2009-2010 | General Assembly | Amended

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Bill Title: Authorizes the Long Island Progressive Missionary Baptist Churches General Association to file an application for a real property tax exemption.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2010-08-13 - signed chap.352 [A10025 Detail]

Download: New_York-2009-A10025-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                       10025--A
                                 I N  A S S E M B L Y
                                   February 24, 2010
                                      ___________
       Introduced  by M. of A. SWEENEY -- read once and referred to the Commit-
         tee on Real Property Taxation -- committee discharged,  bill  amended,
         ordered reprinted as amended and recommitted to said committee
       AN  ACT  to  authorize  the  Long  Island Progressive Missionary Baptist
         Churches General Association to file an application for a real proper-
         ty 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  of  the  town  of  Babylon,  county of Suffolk, is hereby
    3  authorized to accept from the Long Island Progressive Missionary Baptist
    4  Churches General Association, an application  for  exemption  from  real
    5  property  taxes  pursuant  to section 420-a of the real property tax law
    6  for the 2009 assessment roll for the parcel owned by such not-for-profit
    7  organization which is located in the town of Babylon at 3065 Great  Neck
    8  Road  in  the  village  of  Copiague, otherwise known as section 174.00,
    9  block 4, lot 30. If accepted, such application shall be reviewed  as  if
   10  it  had  been  received on or before the taxable status date established
   11  for such roll.
   12    If satisfied that such organization: (i) acquired title to the proper-
   13  ty for which it seeks exemption subsequent to the  taxable  status  date
   14  established  for such rolls and prior to the taxable status date for the
   15  next ensuing assessment rolls and (ii) would otherwise  be  entitled  to
   16  such  exemption  if  such  organization  had  filed  an  application for
   17  exemption by the appropriate taxable status date, the  assessor  of  the
   18  town of Babylon, upon approval by the town board of the town of Babylon,
   19  may  grant exemption from all taxation beginning with the date of acqui-
   20  sition of the property by such church and make appropriate correction to
   21  the subject rolls. If exemption is granted  and  such  church  therefore
   22  shall have paid any tax with respect to the subject rolls, the governing
   23  body  or  tax  department  may,  in its sole discretion, provide for the
   24  refund of those taxes paid and cancel taxes, fines, penalties or  inter-
   25  est remaining unpaid.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15686-03-0