Bill Text: NY S09106 | 2023-2024 | General Assembly | Amended

---

Bill Title: Authorizes the Saint James Evangelical Lutheran Church of Saint James Long Island NY to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2024-09-20 - SIGNED CHAP.328 [S09106 Detail]

Download: New_York-2023-S09106-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                         9106--A

                    IN SENATE

                                     April 26, 2024
                                       ___________

        Introduced  by  Sen. MATTERA -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT in relation to authorizing the Saint James  Evangelical  Lutheran
          Church of Saint James Long Island NY receive retroactive real property
          tax exempt status

          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,  county  of  Suffolk  is  hereby
     3  authorized to accept from the Saint James Evangelical Lutheran Church of
     4  Saint  James Long Island NY an application for exemption from real prop-
     5  erty taxes pursuant to section 462 of the real property tax law for  the
     6  2023-2024  assessment  roll  for a portion of the 2023-2024 school taxes
     7  and the 2024 general taxes for the parcel conveyed to such  organization
     8  located  at  200  7th  Street,  St.  James, town of Smithtown, county of
     9  Suffolk, otherwise known as  Suffolk  tax  map  district  0800,  section
    10  055.00, block 02.00, lots 055.000 and 056.000. If accepted, the applica-
    11  tion shall be reviewed as if it had been received on or before the taxa-
    12  ble status dates established for such roll.
    13    If  satisfied  that  such  organization would otherwise be entitled to
    14  such exemption  if  such  organization  had  filed  an  application  for
    15  exemption  by  the  appropriate  taxable status date, the assessor, upon
    16  approval by the Smithtown town board, may make appropriate correction to
    17  the subject roll. If such exemption is granted  and  such  organization,
    18  therefore, shall have paid any tax with respect to the subject roll, the
    19  applicable governing body or tax department may, in its sole discretion,
    20  provide  for  the  refund  of  those  taxes paid and cancel those taxes,
    21  fines, penalties, liens or interest remaining unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14739-03-4