Bill Text: NY A10119 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 10119 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept from the First Baptist Church an application for exemption from real property taxes with respect to the 2019-2020 assessment rolls.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2022-07-21 - signed chap.428 [A10119 Detail]

Download: New_York-2021-A10119-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10119

                   IN ASSEMBLY

                                     April 29, 2022
                                       ___________

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

        AN  ACT  in relation to authorizing the assessor of the town of Brookha-
          ven, county of Suffolk, to accept from the  First  Baptist  Church  an
          application for exemption from real property taxes for certain assess-
          ment 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 Brookhaven, county  of  Suffolk,  is  hereby
     3  authorized  to accept from First Baptist Church, a not-for-profit corpo-
     4  ration, an application for exemption from real property  taxes  pursuant
     5  to  section  462  of  the  real  property  tax  law  with respect to the
     6  2019-2020 assessment roll, for the parcel conveyed to such  not-for-pro-
     7  fit  corporation,  with such parcel having an address of 24 Beechwood Dr
     8  in the hamlet of Manorville, town  of  Brookhaven,  county  of  Suffolk,
     9  otherwise known as Suffolk county tax map district 0200, section 510.00,
    10  block 05.00, lot 029.014. If accepted, the application shall be reviewed
    11  as  if  it had been received on or before the taxable status date estab-
    12  lished for such assessment rolls.
    13    If satisfied that such corporation would otherwise be entitled to such
    14  exemption if such corporation had filed an application for exemption  by
    15  the  appropriate taxable status date, the assessor, upon approval of the
    16  town of Brookhaven town board, may grant exemption from taxation on such
    17  assessment rolls and make the appropriate  corrections  of  the  subject
    18  rolls.  If exemptions are granted and such corporation, therefore, shall
    19  have paid any tax with respect to  the  subject  rolls,  the  applicable
    20  governing  body  or  tax  departments,  in  their sole discretion, shall
    21  provide for the refund of the taxes paid, along with any fines or penal-
    22  ties paid, and cancel taxes remaining unpaid.
    23    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15505-03-2