Bill Text: NY S04601 | 2011-2012 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides for an exemption for real property taxes to St. John's Evangelical Lutheran Church located on 345 Broadway, Sayville, New York 11776.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2011-08-03 - SIGNED CHAP.345 [S04601 Detail]

Download: New_York-2011-S04601-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 4601                                                  A. 7114
                              2011-2012 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                    April 13, 2011
                                      ___________
       IN  SENATE -- Introduced by Sen. ZELDIN -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment
       IN ASSEMBLY -- Introduced by M. of A. GRAF -- read once and referred  to
         the Committee on Real Property Taxation
       AN ACT authorizing the assessor of the town of Islip to accept an appli-
         cation for exemption from real property taxes from St. John's Evangel-
         ical  Lutheran  Church for certain parcels of land located in the town
         of Sayville
         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 any law to the
    2  contrary, the assessor of the town of  Islip  is  hereby  authorized  to
    3  accept  from  St. John's Evangelical Lutheran Church, an application for
    4  exemption from real property taxes pursuant to section 420-a of the real
    5  property tax law for the assessment rolls for two thousand ten  and  two
    6  thousand  eleven  for  the parcel located at 345 Broadway, Sayville, New
    7  York, 11776, also known as lot 003.002 of block 03.00 of section  260.00
    8  of  district  0500. If accepted, the application shall be reviewed as if
    9  it had been received on or before the taxable  status  date  established
   10  for such rolls.
   11    If satisfied that St. John's Evangelical Lutheran Church, (i) acquired
   12  title  to  the  property  for which it seeks exemption subsequent to the
   13  taxable status dates established for such rolls and prior to the taxable
   14  status dates for the next ensuing assessment rolls and (ii) would other-
   15  wise be entitled to such exemption if it had filed  an  application  for
   16  exemption  by  the  appropriate  taxable status date, the assessor, upon
   17  approval by the Suffolk county legislature,  may  grant  exemption  from
   18  taxation  beginning  with the date of acquisition of the property by St.
   19  John's Evangelical Lutheran Church, and make appropriate  correction  of
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10318-02-1
       S. 4601                             2                            A. 7114
    1  these  subject  rolls.  If  such  exemption is granted and if St. John's
    2  Evangelical Lutheran Church shall have paid any tax with respect to such
    3  subject rolls, the governing body or tax department  may,  in  its  sole
    4  discretion, provide for the refund of those taxes paid and cancel taxes,
    5  fines, penalties or interest remaining unpaid.
    6    S 2. This act shall take effect immediately.