Authorizes the Shiloh Baptist Church of New Rochelle to apply for a real property tax exemption for certain property located in the city of New Rochelle, county of Westchester.
STATE OF NEW YORK
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7601
IN SENATE
June 6, 2012
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Introduced by Sen. OPPENHEIMER -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to authorize the Shiloh Baptist Church of New Rochelle to apply
for a real property tax exemption for certain property in the city of
New Rochelle, county of Westchester
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 city of New Rochelle, county of Westchester, is
3 hereby authorized to accept from Shiloh Baptist Church of New Rochelle
4 an application for exemption from real property taxes pursuant to
5 section 420-a of the real property tax law for the 2009-2010 assessment
6 roll, for the parcel owned by such not-for-profit church which is
7 located at 39 Kress Ave, city of New Rochelle, county of Westchester,
8 otherwise known as New Rochelle tax map block and lot number 1418-0073.
9 If accepted, the application shall be reviewed as if it had been
10 received on or before the taxable status date established for such roll.
11 If satisfied that Shiloh Baptist Church of New Rochelle would other-
12 wise be entitled to such exemption if such not-for-profit organization
13 had acquired the subject property and filed an application for exemption
14 by the appropriate taxable status date, the assessor, upon approval by
15 the New Rochelle City Council, may make appropriate correction to the
16 subject roll. If such exemption is granted and such organization, there-
17 fore, shall have paid any tax with respect to the subject roll, the
18 applicable governing body or tax department may, in its sole discretion,
19 provide for the refund of those taxes paid and cancel those taxes,
20 fines, penalties, liens or interest remaining unpaid.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16150-01-2
