Bill Text: NY S04166 | 2011-2012 | General Assembly | Introduced

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Bill Title: Authorizes the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions for certain properties in Smithtown, Suffolk county.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2012-01-04 - REFERRED TO LOCAL GOVERNMENT [S04166 Detail]

Download: New_York-2011-S04166-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4166
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                    March 22, 2011
                                      ___________
       Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to authorize the Holy Cross Roman Catholic Church to retroactive-
         ly apply for real property tax exemptions for  certain  properties  in
         the town of Smithtown, county of Suffolk
         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 Smithtown is  hereby  authorized  to  accept
    3  from the Holy Cross Roman Catholic Church applications or renewal appli-
    4  cations  for  exemptions  from  real  property taxes pursuant to section
    5  420-a of the real property tax law for the 2005-2006  assessment  rolls,
    6  for  the  parcel owned by such not-for-profit church which is located at
    7  85 Nichols Road, village of Nesconset in the town of  Smithtown,  county
    8  of   Suffolk,   otherwise   known  as  Suffolk  county  tax  map  number
    9  0800-169.00-01.00-009.001 and for the 2006-2007  assessment  rolls,  for
   10  the  parcel  owned  by  the not-for-profit church which is located at 89
   11  Nichols Road, village of Nesconset in the town of Smithtown,  county  of
   12  Suffolk,   otherwise   known   as   Suffolk   county   tax   map  number
   13  0800-169.00-01.00-010.001  If  accepted,  the  applications  or  renewal
   14  applications shall be reviewed as if they had been received on or before
   15  the taxable status date established for such rolls.
   16    If  satisfied that such not-for-profit organization would otherwise be
   17  entitled to such exemptions  if  such  not-for-profit  organization  had
   18  filed  applications or renewal applications for exemptions by the appro-
   19  priate taxable status date, the assessor, upon approval by the Smithtown
   20  town board, may make appropriate correction to  the  subject  rolls.  If
   21  such exemptions are granted and such organization, therefore, shall have
   22  paid any taxes with respect to the subject rolls, the applicable govern-
   23  ing  body or tax department may, in its sole discretion, provide for the
   24  refund of those taxes paid and cancel  those  taxes,  fines,  penalties,
   25  liens, or interest 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.
                                                                  LBD09507-01-1