Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Al-Muneer Foundation, Inc. for the property located at 72 Neighborhood Road in Mastic Beach.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3486A
SPONSOR: DeStefano PURPOSE OR GENERAL IDEA OF BILL:
To Authorize the assessor of the town of Brookhaven to accept an appli-
cation for exemption for real property taxes with respect to the
2020-2021 assessment rolls from Al-Muneer Foundation, Inc.
SUMMARY OF PROVISIONS:
Section 1, authorizes the Brookhaven town of assessor of the town of
Brookhaven to accept from Al-Muneer, Inc. an application for exemption
of real property taxes for the parcel of land owned by such organization
located at 72 Neighborhood Road in Mastic Beach. Section 2 establishes
an immediate effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
JUSTIFICATION:
Existing law authorizes tax exemption to be granted after the taxable
status date has passed if a bill is chaptered authorizing an assessor to
accept the late application
PRIOR LEGISLATIVE HISTORY:
A.10471 of 2021/22-referred to real property taxation
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
3486--A
R. R. 441
2023-2024 Regular Sessions
IN ASSEMBLY
February 3, 2023
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation -- reported and referred to the
Committee on Ways and Means -- reported and referred to the Committee
on Rules -- ordered to a third reading, passed by Assembly and deliv-
ered to the Senate, recalled from the Senate, vote reconsidered, bill
amended, ordered reprinted, retaining its place on the special order
of third reading
AN ACT in relation to authorizing the assessor of the town of Brookhaven
to accept an application for exemption from real property taxes from
Al-Muneer Foundation, Inc.
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 Brookhaven, county of Suffolk, is hereby
3 authorized to accept from Al-Muneer Foundation, Inc. a not-for-profit
4 corporation, an application for exemption from real property taxes
5 pursuant to section 420-a of the real property tax law with respect to
6 the 2020-2021 assessment rolls for the parcel owned by such organization
7 located in the town of Brookhaven, located at 72 Neighborhood Road in
8 Mastic Beach, also known as district 0200, section 979.10, block 09.00,
9 lot 017.000. If accepted, the application shall be reviewed as if it had
10 been received on or before the taxable status date established for such
11 assessment rolls.
12 If satisfied that such corporation would otherwise be entitled to such
13 exemption if such corporation had filed an application for exemption by
14 the appropriate taxable status date, the assessor, upon approval of the
15 town of Brookhaven town board, may grant exemption from taxation on such
16 assessment rolls and make the appropriate corrections of the subject
17 rolls. If exemptions are granted and such corporation, therefore, shall
18 have paid any tax with respect to the subject rolls, the applicable
19 governing body or tax departments, in their sole discretion, shall
20 provide for the refund of the taxes paid, along with any fines or penal-
21 ties paid, and cancel taxes 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.
LBD08018-03-3
