Bill Text: NY S00863 | 2021-2022 | General Assembly | Introduced


Bill Title: Relates to making an application for exemption from real property taxes from the Joshua Baptist Church contingent upon the approval of the town board of Huntington.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2021-02-16 - SIGNED CHAP.40 [S00863 Detail]

Download: New_York-2021-S00863-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                           863

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend a chapter of the laws of 2020  relating  to  authorizing
          the  assessor  of the town of Huntington, county of Suffolk, to accept
          from the Joshua Baptist Church, an application for exemption from real
          property taxes, as proposed in legislative bills numbers S.6869-A  and
          A.10221,  in  relation  to  making  the  exemption contingent upon the
          approval of the town board of Huntington

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Section  1  of a chapter of the laws of 2020, relating to
     2  authorizing the assessor of the town of Huntington, county  of  Suffolk,
     3  to  accept  from the Joshua Baptist Church, an application for exemption
     4  from real property taxes,  as  proposed  in  legislative  bills  numbers
     5  S.6869-A and A.10221, is amended to read as follows:
     6    Section 1. Notwithstanding any other provision of law to the contrary,
     7  the  assessor  of  the  town of Huntington, county of Suffolk, is hereby
     8  authorized to accept from the Joshua Baptist Church an  application  for
     9  exemption from real property taxes pursuant to section 420-a of the real
    10  property tax law, with respect to the 2017-2018, 2018-2019 and 2019-2020
    11  assessment  rolls, for the parcels owned by such organization, with such
    12  parcels being located at 376 Broadway Greenlawn, in the town of Hunting-
    13  ton, county of Suffolk,  otherwise  known  as  Suffolk  county  tax  map
    14  section 211 block 2 lots 49, 50, 51 and 52. If accepted, the application
    15  shall  be  reviewed  as if it had been received on or before the taxable
    16  status date established for such rolls.
    17    If satisfied that such organization would  otherwise  be  entitled  to
    18  such  exemption  if  such  organization  had  filed  an  application for
    19  exemption by the appropriate taxable status  date,  the  assessor,  upon
    20  approval  by  the [Suffolk county legislature] town board of Huntington,

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07128-01-1

        S. 863                              2

     1  may make appropriate correction to the subject rolls. If such  exemption
     2  is  granted  and  such  organization, therefore, shall have paid any tax
     3  with respect to the subject rolls, the applicable governing body or  tax
     4  department  may, in its sole discretion, provide for the refund of those
     5  taxes paid and cancel those taxes, fines, penalties, liens  or  interest
     6  remaining unpaid.
     7    §  2.  This  act  shall  take  effect on the same date and in the same
     8  manner as a chapter of the laws of 2020,  relating  to  authorizing  the
     9  assessor  of  the  town of Huntington, county of Suffolk, to accept from
    10  the Joshua Baptist Church, an application for exemption from real  prop-
    11  erty  taxes,  as  proposed  in  legislative  bills  numbers S.6869-A and
    12  A.10221, takes effect.
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