Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from Calvary Full Gospel Assembly of God Church for the property located at 777 Sipp Avenue in East Patchogue.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8193
SPONSOR: DeStefano TITLE OF BILL:
An act in relation to authorizing the assessor of the town of Brookhaven
to accept an application for a real property tax exemption from Calvary
Full Gospel Assembly of God Church
SUMMARY OF PROVISIONS:
Section 1 authorizes the Town of Brookhaven assessor to accept an appli-
cation for exemption from real property taxes with respect to the 2023-
2024 assessment roll from Calvary Full Gospel Assembly of God Church for
property located at 777 Sipp Avenue in the hamlet of East Patchogue.
Section 2 is the effective date
JUSTIFICATION:
Existing law authorizes tax exemptions to be granted after the taxable
status date has passed if a bill is chaptered authorizing the assessor
to accept the late application. The Town of Brookhaven Assessor's Office
has stated that the exemption would have been granted if the application
had been timely.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
8193
2025-2026 Regular Sessions
IN ASSEMBLY
May 5, 2025
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing the assessor of the town of Brookhaven
to accept an application for a real property tax exemption from
Calvary Full Gospel Assembly of God Church
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding the provisions of any other law, the asses-
2 sor of the town of Brookhaven is hereby authorized to accept from the
3 Calvary Full Gospel Assembly of God Church an application for exemption
4 from real property taxes pursuant to section 420-a of the real property
5 tax law with respect to the 2023-2024 assessment rolls for the parcel
6 owned by such organization located in the town of Brookhaven at 777 Sipp
7 Avenue in the hamlet of East Patchogue, also known as district 0200,
8 section 927.00, block 01.00, lot 023.005. If accepted, the application
9 shall be reviewed as if it had been received on or before the taxable
10 status date established for such assessment rolls.
11 If satisfied that such corporation would otherwise be entitled to such
12 exemption if such corporation had filed an application for exemption by
13 the appropriate taxable status date, the assessor, upon approval of the
14 town of Brookhaven town board, may grant exemption from taxation on such
15 assessment rolls and make the appropriate corrections of the subject
16 rolls. If exemptions are granted and such corporation, therefore, shall
17 have paid any tax with respect to the subject rolls, the applicable
18 governing body or tax departments, in their sole discretion, shall
19 provide for the refund of the taxes paid, along with any fines or penal-
20 ties paid, and cancel taxes remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11823-01-5
