Authorizes Tu Vien Truc Lam Buddhist Central, Inc., a not-for-profit corporation, to file an application for real property tax exemption with respect to the 2021 assessment roll for a portion of school taxes and general taxes.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9774
SPONSOR: Englebright TITLE OF BILL:
An act in relation to authorizing Tu Vien Truc Lam Buddhist Central,
Inc. to file an application for certain real property tax exemptions
PURPOSE OR GENERAL IDEA OF BILL:
Allows the not-for-profit corporation, Tu Vien Truc Lam Buddhist
Central, Inc., to file an application for exemption from real property
taxes with the Town of Brookhaven in relation to the sale of real prop-
erty.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Authorizes that the assessor for the Town of Brookhaven may
accept an application for exemption from property taxes owed on the
property located at 356 Terryville Road, Port Jefferson Station, NY
11776. Upon granting such exemption, the applicable governing tax
department shall have discretion to exempt outstanding taxes owed.
Section 2. Enacting cluse.
JUSTIFICATION:
Tu Vien Truc Lam Buddhist Central, Inc., is not-for-profit tax-exempt
organization that missed the tax-exempt filling status due to a delayed
closing date during the sale of property. They have requested retroac-
tive relief from property tax that would not apply to a non-profit.
PRIOR LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9774
IN ASSEMBLY
April 8, 2022
___________
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the
Committee on Real Property Taxation
AN ACT in relation to authorizing Tu Vien Truc Lam Buddhist Central,
Inc. to file an application for certain real property 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 Tu Vien Truc Lam Buddhist Central, Inc., a
4 not-for-profit corporation, an application for exemption from real prop-
5 erty taxes pursuant to section 420-a of the real property tax law with
6 respect to the 2021 assessment roll for a portion of school taxes and
7 general taxes, for the parcel owned by such not-for-profit corporation
8 which is located at 356 Terryville Road, in the hamlet of Port Jefferson
9 Station, town of Brookhaven, county of Suffolk, otherwise known as
10 Suffolk county tax map district 0200, section 227.00, block 07.00, lot
11 011.000. If accepted, the application shall be reviewed as if it had
12 been received on or before the taxable status date established for such
13 assessment rolls.
14 If satisfied that such corporation would otherwise be entitled to such
15 exemption if such corporation had filed an application for exemption by
16 the appropriate taxable status date, the assessor, upon approval of the
17 town of Brookhaven town board, may grant exemption from taxation on such
18 assessment rolls and make the appropriate corrections of the subject
19 rolls. If exemptions are granted and such corporation, therefore, shall
20 have paid any tax with respect to the subject rolls, the applicable
21 governing body or tax departments, in their sole discretion, shall
22 provide for the refund of the taxes paid, along with any fines or penal-
23 ties paid, and cancel taxes remaining unpaid.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15133-02-2
