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A03451 Summary:

BILL NOA03451
 
SAME ASSAME AS S05796
 
SPONSORDeStefano
 
COSPNSR
 
MLTSPNSR
 
 
Authorizes the Ruth AME Zion Church to file with the town of Brookhaven assessor an application for certain real property tax exemptions.
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A03451 Actions:

BILL NOA03451
 
02/03/2023referred to real property taxation
05/16/2023reported referred to ways and means
05/31/2023reported referred to rules
06/01/2023reported
06/01/2023rules report cal.440
06/01/2023ordered to third reading rules cal.440
06/01/2023passed assembly
06/01/2023delivered to senate
06/01/2023REFERRED TO LOCAL GOVERNMENT
06/09/2023SUBSTITUTED FOR S5796
06/09/20233RD READING CAL.1295
06/09/2023PASSED SENATE
06/09/2023RETURNED TO ASSEMBLY
09/07/2023delivered to governor
09/15/2023signed chap.381
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A03451 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A3451
 
SPONSOR: DeStefano
  TITLE OF BILL: An act in relation to authorizing the Ruth AME Zion Church to file with the town of Brookhaven assessor an application for certain real property tax exemptions   PURPOSE OR GENERAL IDEA OF BILL: To authorize the assessor of the Town of Brookhaven to accept an appli- cation for real property taxes with respect to the 2020 assessment roll from Ruth AME Zion Church   SUMMARY OF PROVISIONS: Section 1 authorizes the tax assessor of the town of Brookhaven to accept from Ruth AME Zion Church an application for exemption from the 2020 assesment roll of real property taxes for the property located at 105 Station Road in Bellport, Town of Brookhaven , county of Suffolk. Section 2 establishes an immediate effective date.   DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE): Click here to enter text.   JUSTIFICATION: Existing law authorizes tax exemptions to be granted after the taxable status date has passed if after a bill is chaptered authorizing an assessor to accept the late application. The Town of Brookhaven Tax Assessor has notified the property owner of the need for this legis- lation and the willingness to accept an application once a bill is chap- tered.   PRIOR LEGISLATIVE HISTORY: A.9793 of 2021/22-passed Assembly, referred to Rules.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None   EFFECTIVE DATE: Immediately
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A03451 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3451
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 3, 2023
                                       ___________
 
        Introduced  by  M.  of  A.  DeSTEFANO  --  read once and referred to the
          Committee on Real Property Taxation
 
        AN ACT in relation to authorizing the Ruth AME Zion Church to file  with
          the  town of Brookhaven assessor an application for certain real prop-
          erty tax exemptions

          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 Brookhaven, county of Suffolk, is hereby
     3  authorized to accept from the Ruth AME Zion Church  an  application  for
     4  exemption from real property taxes pursuant to section 420-a of the real
     5  property  tax  law for the 2020 assessment roll, for the parcel owned by
     6  such organization located at 105 Station Road in Bellport, in  the  town
     7  of  Brookhaven, county of Suffolk, otherwise known as Suffolk county tax
     8  map number 0202-002.00-02.00-011.001. If accepted, the application shall
     9  be reviewed as if it had been received on or before the  taxable  status
    10  date established for such rolls.
    11    If  satisfied  that  such  organization would otherwise be entitled to
    12  such exemption  if  such  organization  had  filed  an  application  for
    13  exemption  by  the  appropriate  taxable status date, the assessor, upon
    14  approval  by  the  town  board  of  Brookhaven,  may  make   appropriate
    15  correction  to  the subject rolls. If such exemption is granted and such
    16  organization, therefore, shall have paid any tax  with  respect  to  the
    17  subject rolls, the town board of Brookhaven may, in its sole discretion,
    18  provide  for  the  refund  of  those  taxes paid and cancel those taxes,
    19  fines, penalties, liens or interest remaining unpaid.
    20    § 2. This act shall take effect immediately.
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08215-01-3
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