STATE OF NEW YORK
________________________________________________________________________
7950--A
2019-2020 Regular Sessions
IN ASSEMBLY
May 29, 2019
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT in relation to authorizing Christian Worship Center Church of God
to file an application for exemption from real property taxes for a
certain assessment roll
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 Islip, county of Suffolk, is hereby author-
3 ized to accept from Christian Worship Center Church of God, a not-for-
4 profit organization, an application for exemption from real property
5 taxes pursuant to section 420-a of the real property tax law with
6 respect to the 2016-2017, 2017-2018, and 2018-2019 assessment rolls, for
7 the parcels owned by such organization which are located at 133 Suffolk
8 Avenue, in the hamlet of Central Islip, town of Islip, county of
9 Suffolk, otherwise known as Suffolk county tax map district 0500,
10 section 119.00, block 01.00, lot 068.000.
11 If accepted, such application shall be reviewed as if it had been
12 received on or before the taxable status date established for such roll.
13 If satisfied that such non-profit organization would otherwise be enti-
14 tled to such exemption if such organization had filed an application for
15 exemption by the appropriate taxable status date, the assessor, upon
16 approval by the town of Islip town board, may grant exemption from all
17 taxation and make appropriate corrections to the subject roll. If such
18 exemption is granted and such organization therefore shall have paid any
19 tax with respect to the subject roll, the applicable governing body or
20 tax department may, in its sole discretion, provide for the refund of
21 the taxes paid, along with any fines or penalties paid, and cancel any
22 taxes, fines, penalties, interest, or tax liens remaining unpaid.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11600-03-9
