STATE OF NEW YORK
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S. 4601--B A. 7114--B
Cal. No. 640
2011-2012 Regular Sessions
SENATE - ASSEMBLY
April 13, 2011
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IN SENATE -- Introduced by Sen. ZELDIN -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment -- reported favorably from said committee, ordered to first and
second report, ordered to a third reading, amended and ordered
reprinted, retaining its place in the order of third reading -- again
amended and ordered reprinted, retaining its place in the order of
third reading
IN ASSEMBLY -- Introduced by M. of A. GRAF -- read once and referred to
the Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- again reported from said committee with amendments, ordered
reprinted as amended and recommitted to said committee
AN ACT authorizing the assessor of the town of Islip to accept an appli-
cation for exemption from real property taxes from St. John's Evangel-
ical Lutheran Church for certain parcels of land located in the town
of Sayville
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 any law to the
2 contrary, the assessor of the town of Islip is hereby authorized to
3 accept from St. John's Evangelical Lutheran Church, an application for
4 exemption from real property taxes pursuant to section 420-a of the real
5 property tax law for the assessment rolls for 2010-2011 for the parcel
6 located at 345 Broadway, Sayville, New York, 11776, also known as lot
7 003.002 of block 03.00 of section 260.00 of district 0500. 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 rolls.
10 If satisfied that St. John's Evangelical Lutheran Church, (i) acquired
11 title to the property for which it seeks exemption subsequent to the
12 taxable status dates established for such rolls and prior to the taxable
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10318-05-1
S. 4601--B 2 A. 7114--B
1 status dates for the next ensuing assessment rolls and (ii) would other-
2 wise be entitled to such exemption if it had filed an application for
3 exemption by the appropriate taxable status date, the assessor, upon
4 approval by the town board, may grant exemption from taxation beginning
5 with the date of acquisition of the property by St. John's Evangelical
6 Lutheran Church, and make appropriate correction of these subject rolls.
7 If such exemption is granted and if St. John's Evangelical Lutheran
8 Church shall have paid any tax with respect to such subject rolls, the
9 governing body or tax department may, in its sole discretion, provide
10 for the refund of those taxes paid and cancel taxes, fines, penalties or
11 interest remaining unpaid.
12 § 2. This act shall take effect immediately.
