A08334 Summary:

BILL NO    A08334 

SAME AS    No same as

SPONSOR    Fitzpatrick

COSPNSR    

MLTSPNSR   



Authorizes the Holy Cross Polish National Church to retroactively apply for a
real property tax exemption for property in Smithtown.

A08334 Actions:

BILL NO    A08334 

05/15/2009 referred to real property taxation
01/06/2010 referred to real property taxation

A08334 Votes:

A08334 Memo:

BILL NUMBER:A8334

TITLE  OF  BILL:    An act to authorize the Holy Cross Polish National
Church to retroactively apply for a real property  tax  exemption  for
certain property in the town of Smithtown, county of Suffolk

PURPOSE   OR  GENERAL  IDEA  OF  THE  BILL:  To  allow  a  retroactive
application for real property tax  exemption  for  Holy  Cross  Polish
National  Church,  a  not-for-profit  corporation,  for  certain  real
property owned in the Town of Smithtown, Suffolk County.

SUMMARY OF PROVISIONS: Section 1  of  the  bill  would  authorize  the
assessor of the town of Smithtown, upon approval of the town board, to
accept  an application for an exemption from real property taxes as if
made pursuant to S420-a of the Real Property  Tax  Law.  If  satisfied
that  Holy  Cross  Polish  National  Church  would otherwise have been
entitled to said exemption, the assessor, upon approval  of  the  town
board  may,  in  his  or  her sole discretion, provide for a refund or
cancel  all  remaining  unpaid  taxes,  interest,  related  fines  and
penalties.

JUSTIFICATION:  Holy  Cross  Polish  National Church, a not-for-profit
religious organization pursuant to S420-a of  the  Real  Property  Tax
Law,  acquired  title  to  a parcel of property located in the town of
Smithtown located at 59  Half  Hollow  Road  and  would  otherwise  be
entitled to a tax exemption on such property if such corporation filed
an  application for the exemption on or before the appropriate taxable
status date. It is intended by this bill to  ameliorate  the  hardship
that  will  be  suffered  by  Holy  Cross  Polish  National  Church, a
religious entity under S420-a of the Real Property Tax Law, if  it  is
required to pay the property taxes due as described above.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately.