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S03994 Summary:

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S03994 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3994
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                    February 25, 2015
                                       ___________
 
        Introduced  by  Sen.  CROCI  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to authorize the Faith Alive Ministries to  file  an  application
          for  exemption  from  real property taxes for a certain parcel of land
          located in the town of Islip
 
          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 is hereby authorized to accept from
     3  the Faith Alive Ministries an application for exemption from real  prop-
     4  erty  taxes  pursuant  to section 420-a of the real property tax law for
     5  the 2014-2015 assessment roll, for the parcel located in the  hamlet  of
     6  Central  Islip  in  the town of Islip, at 15 W. Suffolk Avenue otherwise
     7  known as tax map number 0500 098.00  01.00  055.000.  If  accepted,  the
     8  application  shall  be  reviewed as if it had been received on or before
     9  the taxable status date established for such roll.
    10    If satisfied that such ministry: (i) acquired title  to  the  property
    11  for  which  it  seeks  exemption  subsequent  to the taxable status date
    12  established for such roll and prior to the taxable status date  for  the
    13  next  ensuing  assessment  roll  and (ii) would otherwise be entitled to
    14  such exemption if such ministry had filed an application  for  exemption
    15  by  the  appropriate  taxable  status  date, the assessor of the town of
    16  Islip, 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.
                                                                   LBD09184-01-5