NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10081A
SPONSOR: Fitzpatrick TITLE OF BILL:
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
PURPOSE:
Authorizing the Saint James Evangelical Lutheran Church of Saint James
Long Island NY receive retroactive real property tax exempt status.
SUMMARY OF PROVISIONS:
Section 1 Allows for the town of Smithtown to accept real property tax
exemption from Saint James Evangelical Lutheran Church.
Section 2 Effective Date.
JUSTIFICATION:
The Saint James Evangelical Lutheran Church wishes to be able to apply
to the town of Smithtown, Suffolk County for exemption from real proper-
ty taxes pursuant to section 462 of the real property tax law with
respect to the 2023-2024 assessment rolls. This bill will allow for such
an application to be made and reviewed by the town of Smithtown.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
None to the State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
10081--A
IN ASSEMBLY
May 3, 2024
___________
Introduced by M. of A. FITZPATRICK -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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.
LBD14739-02-4
