NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3451
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
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.
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-
PRIOR LEGISLATIVE HISTORY:
A.9793 of 2021/22-passed Assembly, referred to Rules.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
STATE OF NEW YORK
2023-2024 Regular Sessions
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.