Authorizes the assessor of the town of Brookhaven to accept an application for exemption from real property taxes from Iglesia Evangelica Apostol for certain parcels of land located in the town of Brookhaven.
STATE OF NEW YORK
________________________________________________________________________
6498
2017-2018 Regular Sessions
IN ASSEMBLY
March 7, 2017
___________
Introduced by M. of A. GARBARINO -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to permitting the Iglesia Evangelica Apostol 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 town of Brookhaven is hereby authorized to accept
3 from the Iglesia Evangelica Apostol, a not-for-profit organization, an
4 application for exemption from real property taxes pursuant to section
5 420-a of the real property tax law for the 2014-2015 and 2015-2016
6 assessment rolls, for the parcels owned by such organization located in
7 the town of Brookhaven a vacant lot on Avery Avenue, otherwise known as
8 district 0200, section 975.40, block 4, lot 025.001, 111 Avery Avenue,
9 otherwise known as district 0200, section 975.40, block 3, lot 044.001,
10 a vacant lot on Avery Avenue, otherwise known as district 0200, section
11 975.40, block 3, lot 045.002, a vacant lot on Avery Avenue, otherwise
12 known as district 0200, section 975.40, block 4, lot 032.000, a vacant
13 lot on Avery Avenue, otherwise known as district 0200, section 975.40,
14 block 4, lot 019.002, and 111 Avery Avenue, otherwise known as district
15 0200, section 975.40, block 3, lot 043.000.
16 If accepted, the application shall be reviewed as if it had been
17 received on or before the taxable status date established for such
18 rolls. If satisfied that such not-for-profit corporation would otherwise
19 be entitled to such exemption if the organization had filed an applica-
20 tion for such exemption by the appropriate taxable status date, the
21 assessor of the town of Brookhaven upon approval by the town of Brookha-
22 ven town board may grant exemption from taxation with respect to the
23 subject rolls and make appropriate correction to the subject rolls. If
24 the exemption is granted and such not-for-profit corporation shall have
25 paid any tax with regard to the subject rolls, the town of Brookhaven
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09889-02-7
A. 6498 2
1 town board may, in its sole discretion, provide for the refund of those
2 taxes paid and cancel taxes, fines, penalties, liens or interest remain-
3 ing unpaid.
4 § 2. This act shall take effect immediately.
