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S07477 Summary:

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S07477 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7477
 
                    IN SENATE
 
                                      May 24, 2012
                                       ___________
 
        Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to authorize Tabernacle of Praise Church 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 assessor of the County of Kings is hereby authorized to accept  from
     3  the  Tabernacle  of Praise Church an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  for  the  2006  assessment roll, for the parcel located in the county of
     6  Kings at 1274 Utica Avenue otherwise known as section Brooklyn, 03 block
     7  4760 lot 12, 03 block 4761 lot 53, 03 block 4761 lot  58.  If  accepted,
     8  the  application  shall  be  reviewed  as  if it had been received on or
     9  before the taxable status date 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 county of Kings,
    16  upon approval by the town board of such town, may grant  exemption  from
    17  all  taxation  beginning with the date of acquisition of the property by
    18  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.
                                                                   LBD15835-02-2