Authorizes the assessor of the town of Islip to accept an application for real property tax exemption from the Church of God for the 2000 and 2001 assessment rolls for a parcel owned by such organization; and authorizes the assessor of the town of Islip to grant such organization exemption from taxation due, cancel taxes, fines, penalties, interest remaining unpaid and make appropriate corrections to the subject assessment rolls.
STATE OF NEW YORK
________________________________________________________________________
4660
2009-2010 Regular Sessions
IN ASSEMBLY
February 5, 2009
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize the town of Islip to accept from the Church of God
an application for real property tax exemption
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 Islip, in the county of Suffolk, is hereby
3 authorized to accept from the Church of God, a corporation or associ-
4 ation organized or conducted exclusively for religious or educational
5 purposes or for both such purposes, an application or renewal applica-
6 tion for exemption from real property taxes pursuant to section 420-a of
7 the real property tax law for the 2000 and 2001 assessment rolls, for
8 the parcel owned by such corporation located at 137 Suffolk Avenue,
9 Central Islip, being designated on the tax map parcel number
10 0500.11900.0100.069000.0000 in such town. If accepted, the application
11 or renewal application shall be reviewed as if it had been received on
12 or before the taxable status date established for the 2000 and 2001
13 assessment rolls. Pending the completion of such review by the assessor
14 of the town of Islip and appropriate adjustment of such assessment
15 rolls, the sale of any and all tax liens related to the subject parcel
16 and resulting from taxes imposed that are based upon such assessment
17 rolls shall be suspended from the effective date of this act until no
18 later than December 31, 2009.
19 If satisfied that such corporation or association would otherwise be
20 entitled to such exemption if such corporation had filed an application
21 or renewal application for exemption by the appropriate taxable status
22 date, the assessor of the town of Islip, upon approval by the town board
23 of such town, may grant exemption from all taxation with respect to the
24 subject tax roll due and owing by such corporation or on the effective
25 date of this act, and cancel taxes, fines, penalties and interest
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07616-01-9
A. 4660 2
1 remaining unpaid, and make appropriate correction of the subject assess-
2 ment rolls.
3 The assessor of the town of Islip, upon approval by the town board of
4 such town, may grant exemption from all taxes calculated and due on or
5 after the acquisition date of the property by such corporation and make
6 appropriate correction to the subject rolls on condition that such
7 assessor refund to any purchaser of a lien on such parcel the amount of
8 any consideration paid to the county of Suffolk for the purchase of such
9 tax lien, along with reasonable interest paid on such consideration, and
10 costs necessarily incurred in connection with such purchase, and costs
11 necessarily incurred in connection with reconveyance thereof to the
12 county of Suffolk; and such assessor further shall provide for the
13 vacating of such tax lien and cancel any taxes, fines, penalties or
14 interest remaining unpaid.
15 § 2. This act shall take effect immediately.
