Authorizes the Iglesia De Dios De Brentwood, Inc. to file an application for exemption from real property taxes for a certain parcel of land located in the town of Islip.
STATE OF NEW YORK
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6739--B
Cal. No. 333
IN SENATE
February 11, 2016
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
reported favorably from said committee, ordered to first and second
report, ordered to a third reading, passed by Senate and delivered to
the Assembly, recalled, vote reconsidered, restored to 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
AN ACT to authorize the Iglesia De Dios De Brentwood, Inc. to file an
application for exemption from real property taxes for a certain
parcel of land located in the town of Islip
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 is hereby authorized to accept from
3 the Iglesia De Dios De Brentwood, Inc. an application for exemption from
4 real property taxes pursuant to section 420-a of the real property tax
5 law for a portion of the 2014-2015 and 2015-2016 assessment rolls, for
6 the parcels located in the hamlet of Brentwood, in the town of Islip, at
7 125 Emjay Boulevard otherwise known as tax map number 113-2-49.9 and 0
8 Emjay Boulevard otherwise known as tax map number 113-2-49.8. If
9 accepted, the application shall be reviewed as if it had been received
10 on or before the taxable status date established for such rolls.
11 If satisfied that such not-for-profit organization: (i) acquired title
12 to the property for which it seeks exemption subsequent to the taxable
13 status date established for such rolls and prior to the taxable status
14 date for the next ensuing assessment rolls and (ii) would otherwise be
15 entitled to such exemption if such not-for-profit organization had filed
16 an application for exemption by the appropriate taxable status date, the
17 assessor of the town of Islip, upon arrival by the town board of such
18 town, may grant exemption from all taxation beginning with the date of
19 acquisition of the property by such not-for-profit organization and make
20 appropriate correction to the subject roll. If exemption is granted and
21 such not-for-profit organization therefore shall have paid any tax with
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13569-07-6
S. 6739--B 2
1 respect to such subject rolls, the governing body or tax department may,
2 in its sole discretion, provide for the refund of those taxes paid
3 including the amount of any taxes held in escrow pursuant to the sale of
4 such property and cancel taxes, fines, penalties or interest remaining
5 unpaid.
6 § 2. This act shall take effect immediately.
