STATE OF NEW YORK
________________________________________________________________________
1369
2009-2010 Regular Sessions
IN SENATE
January 29, 2009
___________
Introduced by Sen. O. JOHNSON -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to authorize the Church of God of Brentwood to file an applica-
tion 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. (a) Notwithstanding any other provision of law, the asses-
2 sor of the town of Islip is hereby authorized to accept from the Church
3 of God of Brentwood an application for an exemption from real property
4 taxes pursuant to section 420-a of the real property tax law for the
5 2002-2003 assessment roll, as to which March 1, 2002 was the taxable
6 status date, with respect to the real property taxes for the 2002-2003
7 assessment roll for the parcels owned by such church located in the town
8 of Islip at 77 Marshall Avenue, Brentwood, otherwise known as: district
9 500, section 114, block 3, lot 16.
10 (b) If accepted, such application shall be reviewed as if it had been
11 received on or before the taxable status date established for such roll.
12 If satisfied that such church would otherwise be entitled to such
13 exemption if the church had filed an application for exemption by the
14 appropriate taxable status date, the assessor of the town of Islip, upon
15 approval by the town board of such town, may grant exemption from all
16 taxation based on the 2002-2003 assessment roll and owing by such church
17 on the effective date of this act and cancel taxes, fines, penalties and
18 interest remaining unpaid, and make appropriate corrections to the
19 subject roll. If such exemption is granted and such church shall have
20 paid any tax with respect to the subject roll, the applicable department
21 of the town of Islip, upon the approval of the town board of such town,
22 may in its sole discretion provide for the refund of those taxes paid
23 and cancel taxes, fines, penalties or interest 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.
LBD06103-01-9
