NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6915
SPONSOR: DeStefano
 
TITLE OF BILL:
An act to amend chapter 638 of the laws of 2022 relating to authorizing
the town of Brookhaven, county of Suffolk assessor to accept an applica-
tion for a real property tax exemption from Word of Truth Church, Inc.,
in relation to making technical corrections thereto
 
PURPOSE OR GENERAL IDEA OF BILL:
An act to amend chapter 638 of the laws of 2022 relating to authorizing
the town of Brookhaven, county of Suffolk assessor to accept an applica-
tion for a real property tax exemption from Word of Truth Church, Inc.,
in relation to making technical corrections there to
 
SUMMARY OF PROVISIONS:
Section 1. Section 1 of chapter 638 of the laws of 2022 relating to
authorizing the town of Brookhaven, county of Suffolk assessor to accept
an application for a real property tax exemption from Word of Truth
Church, Inc., is amended to read as follows:
Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Brookhaven, county of Suffolk is hereby
authorized to accept from Word of Truth Church, Inc. an application for
exemption from real property taxes pursuant to section  
462 420-a of
the real property tax law with respect to the 2021-2022 assessment roll
for all of the 2021-2022 school taxes and all of the 2021 and 2022
general taxes for the parcel owned by such organization located at 208
Jamaica Avenue, town of Brookhaven, county of Suffolk, otherwise known
as Suffolk county tax map district 0200, section 771.00, block 09.00,
lot 011.002. If accepted, the application shall be reviewed as if it had
been received on or before the taxable status date established for such
assessment roll.
If satisfied that such organization would otherwise be entitled to such
exemption if such organization had filed an application for exemption by
the appropriate taxable status date, the assessor, upon approval by the
Brookhaven town board, may make appropriate correction to the subject
roll. If such exemption is granted and such organization, therefore,
shall have paid any tax with respect to the subject roll, the applicable
governing body or tax department may, in its sole discretion, provide
for the refund of those taxes paid and cancel those taxes, fines, penal-
ties, liens or interest remaining unpaid.
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 an assessor to
accept the late application. The Town of Brookhaven Tax Assessor has
notified the property owner of the need for this legislation and the
Assessor's willingness to accept an application once a bill is chaptered
 
PRIOR LEGISLATIVE HISTORY:
A.10253/S.9145 of 2022-Delivered to Governor; Signed Chap.638
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:,
None to State
 
EFFECTIVE DATE:
Immediately
STATE OF NEW YORK
________________________________________________________________________
6915
2023-2024 Regular Sessions
IN ASSEMBLY
May 9, 2023
___________
Introduced by M. of A. DeSTEFANO -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend chapter 638 of the laws of 2022 relating to authorizing
the town of Brookhaven, county of Suffolk assessor to accept an appli-
cation for a real property tax exemption from Word of Truth Church,
Inc., in relation to making technical corrections thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of chapter 638 of the laws of 2022 relating to
2 authorizing the town of Brookhaven, county of Suffolk assessor to accept
3 an application for a real property tax exemption from Word of Truth
4 Church, Inc., is amended to read as follows:
5 Section 1. Notwithstanding any other provision of law to the contrary,
6 the assessor of the town of Brookhaven, county of Suffolk is hereby
7 authorized to accept from Word of Truth Church, Inc. an application for
8 exemption from real property taxes pursuant to section [462] 420-a of
9 the real property tax law with respect to the 2021-2022 assessment roll
10 for all of the 2021-2022 school taxes and all of the 2021 and 2022
11 general taxes for the parcel owned by such organization located at 208
12 Jamaica Avenue, town of Brookhaven, county of Suffolk, otherwise known
13 as Suffolk county tax map district 0200, section 771.00, block 09.00,
14 lot 011.002. If accepted, the application shall be reviewed as if it had
15 been received on or before the taxable status date established for such
16 assessment roll.
17 If satisfied that such organization would otherwise be entitled to
18 such exemption if such organization had filed an application for
19 exemption by the appropriate taxable status date, the assessor, upon
20 approval by the Brookhaven town board, may make appropriate correction
21 to the subject roll. If such exemption is granted and such organization,
22 therefore, shall have paid any tax with respect to the subject roll, the
23 applicable governing body or tax department may, in its sole discretion,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11109-01-3
A. 6915 2
1 provide for the refund of those taxes paid and cancel those taxes,
2 fines, penalties, liens or interest remaining unpaid.
3 § 2. This act shall take effect immediately.