Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7807
SPONSOR: Fall TITLE OF BILL:
An act in relation to authorizing the Silver Lake Foundation Inc. to
receive retroactive real property tax exempt status
PURPOSE:
To grant Silver Lake Foundation of Staten Island the ability to receive
real property tax exempt status retroactively.
SUMMARY OF PROVISIONS:
Section 1: The Assessor of the County of Richmond is hereby authorized
to accept from the Silver Lake Foundation Inc. an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the 2022-2023 assessment for all of the 2022-22023
school taxes and all of the 2023 general taxes for the parcel conveyed
to such organization located at 203 Port Richmond Avenue, in the Borough
of Staten Island, County of Richmond, City and State of New York, other-
wise known as tax map section 5, block 1024, lot 3.
If accepted, the application shall be reviewed as if it had been
received on or before the taxable status date established for such roll.
If satisfied that such organization had filed an application for
exemption by the appropriate taxable status due, the assessor, upon
approval by the New York City Council, may make appropriate correction
to the subject rolls.
If such exemption is granted and such organization, therefore, shall
have paid any tax with respect to the subject rolls, 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, lien or interest remaining unpaid.
Section 2. This act shall take effect immediately.
JUSTIFICATION:
Silver Lake Foundation, Inc. formally known has Silver Lake Temple Asso-
ciation, located at 203 Port Richmond Avenue, Staten Island, NY 10302
under block 1024, Lot 3, tax map section 5 is a fraternal organization
that, through the great works of Silver Lake Lodge No. 59 and Silver
Queen Chapter No. 43 have been serving and meeting the needs of the
Staten Island North Shore community for over 100 years.
The membership is comprised of Prince Hall Masonic affiliated Brothers
and Sisters. They go forth into the community and support those in need
by hosting events like Thanksgiving feedings, health fairs and expos,
providing necessities to local shelters, back pack and school giveaways
and gathering residents together to meet with their elected officials to
build bonds and bridges , further elevating and progressing the
surrounding communities.
Silver Lake Foundation, Inc. remains committed to the advancement of the
SI North Shore and will forever be the charitable pillar so many have
come to lean on over our rich existence.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
Effective Immediately.
STATE OF NEW YORK
________________________________________________________________________
7807
2023-2024 Regular Sessions
IN ASSEMBLY
June 15, 2023
___________
Introduced by M. of A. FALL -- read once and referred to the Committee
on Real Property Taxation
AN ACT in relation to authorizing the Silver Lake Foundation Inc. to
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 county of Richmond is hereby authorized to accept
3 from the Silver Lake Foundation Inc. an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 2022-2023 assessment roll for all of the 2022-2023 school
6 taxes and all of the 2023 general taxes for the parcel conveyed to such
7 organization located at 203 Port Richmond Avenue, in the Borough of
8 Staten Island, County of Richmond, City and State of New York, otherwise
9 known as tax map section 5, block 1024, lot 3. If accepted, the applica-
10 tion shall be reviewed as if it had been received on or before the taxa-
11 ble status date established for such roll.
12 If satisfied that such organization would otherwise be entitled to
13 such exemption if such organization had filed an application for
14 exemption by the appropriate taxable status date, the assessor, upon
15 approval by the New York City Council, may make appropriate correction
16 to the subject rolls. If such exemption is granted and such organiza-
17 tion, therefore, shall have paid any tax with respect to the subject
18 rolls, the applicable governing body or tax department may, in its sole
19 discretion, provide for the refund of those taxes paid and cancel those
20 taxes, fines, penalties, liens or interest 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.
LBD11771-01-3
