Authorizes the assessor of the town of Wappinger Falls to accept an application for exemption from real property taxes for the 1995-1996 assessment roll from the Grace Baptist Church for a certain parcel of land located in the town of Wappinger Falls under certain conditions; authorizes discretionary refund of any taxes paid.
STATE OF NEW YORK
________________________________________________________________________
3930
2013-2014 Regular Sessions
IN ASSEMBLY
January 29, 2013
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to authorize the Grace Baptist Church to file an application for
exemption from real property taxes for a certain parcel of land
located in the town of Wappinger Falls
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 Wappinger Falls is hereby authorized to
3 accept from the Grace Baptist Church an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for the 1995-1996 assessment roll, for the parcel located in the
6 town of Wappinger Falls, at Chelsea Road otherwise known as section
7 5956, block 04, lot 998375. If accepted, the application shall be
8 reviewed as if it had been received on or before the taxable status date
9 established for such roll.
10 If satisfied that such church: (i) acquired title to the property for
11 which it seeks exemption subsequent to the taxable status date estab-
12 lished for such roll and prior to the taxable status date for the next
13 ensuing assessment roll and (ii) would otherwise be entitled to such
14 exemption if such church had filed an application for exemption by the
15 appropriate taxable status date, the assessor of the town of Wappinger
16 Falls, upon approval by the town board of such town, may grant exemption
17 from all taxation beginning with the date of acquisition of the property
18 by such church and make appropriate correction to the subject roll. If
19 exemption is granted and such church therefore shall have paid any tax
20 with respect to the subject roll, the governing body or tax department
21 may, in its sole discretion, provide for the refund of those taxes paid
22 including the amount of any taxes held in escrow pursuant to the sale of
23 such property and cancel taxes, fines, penalties or interest remaining
24 unpaid.
25 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07723-01-3
