STATE OF NEW YORK
________________________________________________________________________
4109
2013-2014 Regular Sessions
IN SENATE
March 8, 2013
___________
Introduced by Sen. DILAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to authorize Overcoming Love Ministries to file an application
for a 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 commissioner of the New York city department of finance shall accept
3 from Overcoming Love Ministries, a religious not-for-profit corporation,
4 an application or renewal application for exemption from real property
5 taxes pursuant to section 420-a of the real property tax law for the
6 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010,
7 2011, 2012 and 2013 assessment rolls, for the parcel owned by the minis-
8 try known as 246 Jamaica Avenue in the city of New York, borough of
9 Brooklyn, being designated on the tax map as section 13, block 3918, lot
10 7 in such borough, and which was acquired by such ministry on June 23,
11 1999. Once received, the application or renewal application shall be
12 reviewed as if it had been received on or before the taxable status
13 dates established for such assessment rolls.
14 If satisfied that such ministry would otherwise be entitled to such
15 exemption if such ministry had filed an application or renewal applica-
16 tion for exemption by the appropriate taxable status dates, the commis-
17 sioner of the New York city department of finance, upon approval by the
18 city council of the city of New York, shall grant exemption from all
19 taxation beginning with respect to the subject tax rolls due and owing
20 by such ministry on the effective date of this act, and cancel taxes,
21 fines, penalties, and interest remaining unpaid, and make appropriate
22 correction of the subject assessment rolls. The commissioner of the New
23 York city department of finance, upon approval of the city council of
24 the city of New York, shall grant exemption from all taxes calculated
25 and due on or after the acquisition date of the property by such minis-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08945-02-3
S. 4109 2
1 try and make appropriate correction to the subject rolls on condition
2 that such department of finance refund to any purchaser of a lien on
3 such parcel the amount of any consideration paid to the city of New York
4 for the purchase of such tax lien, along with reasonable interest paid
5 on such consideration, and costs necessarily incurred in connection with
6 such purchase, and costs necessarily incurred in connection with recon-
7 veyance thereof to the city of New York; and such assessor further shall
8 provide for the vacating of such tax lien and cancel any taxes, fines,
9 penalties or interest remaining unpaid.
10 § 2. This act shall take effect immediately.
