senate Bill S3420A

Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 22 / Feb / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 13 / Jun / 2011
    • REPORTED AND COMMITTED TO RULES
  • 13 / Jun / 2011
    • ORDERED TO THIRD READING CAL.1189
  • 20 / Jun / 2011
    • PASSED SENATE
  • 20 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 06 / Feb / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 06 / Feb / 2012
    • PRINT NUMBER 3420A

Summary

Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown.

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Bill Details

Versions:
S3420
S3420A
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Taxation
Versions Introduced in Previous Legislative Cycles:
2009-2010: A8334
2007-2008: A9654

Sponsor Memo

BILL NUMBER:S3420A

TITLE OF BILL:
An act
to authorize the Holy Cross Polish National Church to retroactively
apply for a real property tax exemption for certain property in the town
of Smithtown, county of Suffolk

PURPOSE:
To allow a retroactive application for real property tax
exemption for Holy Cross Polish National Church, a not-for-profit
corporation, for certain real property owned in the Town of
Smithtown, Suffolk County

SUMMARY OF PROVISIONS:
Section 1 of the bill would authorize the
assessor of the Town of Smithtown, upon approval of the town board,
to accept an application for an exemption from real property taxes as
if made pursuant to §420-a of the Real Property Tax Law. If satisfied
that said exemption, the assessor, upon approval of the town board
may, in his or her sole discretion, provide for a refund or cancel
all remaining unpaid taxes, interest, related fines and penalties.

JUSTIFICATION:
Holy Cross Polish National Church, a not-for-profit
religious organization pursuant to §420-a of the Real Property Tax
Law, acquired title to a parcel of property located in the town of
Smithtown, Suffolk County, at 59 Half Hollow Road, and would
otherwise be entitled to a tax exemption on such property if such
corporation filed and application for the exemption on or before the
appropriate taxable status date. It is intended by this bill to
ameliorate the hardship that will be suffered by Holy Cross Polish
National Church" a religious entity under §420-a of the Real Property
Tax Law, if it is required to pay the property taxes due as described
above.

PRIOR LEGISLATIVE HISTORY:
2010 - A.8334 - Referred to Real Property Tax
2008 - A.9654 - Referred to Real Property Tax

FISCAL IMPLICATIONS:

EFFECTIVE DATE:
This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3420--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted to the Committee on Local Government in accordance with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to authorize the Holy Cross Polish National  Church  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the town of Smithtown, county of Suffolk

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Smithtown is  hereby  authorized  to  accept
from  the  Holy  Cross Polish National Church, an application or renewal
application for exemption from real property taxes pursuant  to  section
420-a  of  the  real  property  tax  law for the 2006-2007 and 2007-2008
assessment rolls, for the parcel owned  by  such  not-for-profit  church
which  is  located  at  59  Half  Hollow Road, in Commack in the town of
Smithtown, county of Suffolk, otherwise known as Suffolk county tax  map
#  473489  62.-3-1.  If accepted, the application or renewal application
shall be reviewed as if it had been received on or  before  the  taxable
status date established for such rolls.
  If  satisfied that such not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application or renewal application for exemption by  the  appropriate
taxable  status  date, the assessor, upon approval by the Smithtown town
board, may make appropriate correction to the  subject  rolls.  If  such
exemption  is  granted and such organization, therefore, shall have paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel those taxes,  fines,  penalties,  liens,  or
interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04773-03-2

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