senate Bill S4722A

Amended

Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes for a certain parcel of land located in the town of Islip

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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

  • 15 / Apr / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • 1ST REPORT CAL.642
  • 16 / May / 2011
    • 2ND REPORT CAL.
  • 17 / May / 2011
    • ADVANCED TO THIRD READING
  • 13 / Jun / 2011
    • PASSED SENATE
  • 13 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 13 / 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
  • 09 / Jan / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 09 / Jan / 2012
    • PRINT NUMBER 4722A
  • 29 / Feb / 2012
    • 1ST REPORT CAL.217
  • 01 / Mar / 2012
    • 2ND REPORT CAL.
  • 05 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 07 / Mar / 2012
    • PASSED SENATE
  • 07 / Mar / 2012
    • DELIVERED TO ASSEMBLY
  • 07 / Mar / 2012
    • REFERRED TO REAL PROPERTY TAXATION
  • 12 / Jun / 2012
    • RECALLED FROM ASSEMBLY
  • 12 / Jun / 2012
    • RETURNED TO SENATE
  • 12 / Jun / 2012
    • VOTE RECONSIDERED - RESTORED TO THIRD READING
  • 12 / Jun / 2012
    • AMENDED ON THIRD READING 4722B
  • 21 / Jun / 2012
    • COMMITTED TO RULES

Summary

Authorizes the assessor of the town of Islip to accept an application for exemption from real property taxes from the Gospel Tabernacle Church of God in Christ for a certain parcel of land located in the town of Islip.

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Bill Details

Versions:
S4722
S4722A
S4722B
Legislative Cycle:
2011-2012
Current Committee:
Senate Rules
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4722A

TITLE OF BILL:
An act
authorizing
the assessor of the town of Islip to accept an application for
exemption from real property taxes from
the Gospel Tabernacle Church of God in Christ
for certain parcels of land located in the
town of Islip

PURPOSE OR GENERAL IDEA OF BILL:
To grant the town assessor for the town of Islip the authority to
exempt the Gospel Tabernacle Church of God in Christ (also known as
the "Common Ground Church"), a not-for-profit church, from liability
for payment of real property taxes on their parsonage property that
was due on the assessment rolls for 2009-2010 and 2010-2011, 2011-2012.

SUMMARY OF PROVISIONS:
Section One authorizes and directs the assessor of the town of Islip
to accept an application from the Common Ground Church for exemption
from real property taxes pursuant to Section 420-a of the real
property tax law for the assessment rolls of years 2009-2012 for the
parsonage located on property in Central Islip. Upon satisfaction
that the Common Ground Church would have otherwise been entitled to
said exemption, the assessor may grant this exemption from all
taxation beginning with respect to these rolls. If exemption is
granted, the church may be refunded any taxes paid and any taxes,
fines, penalties, liens or interest unpaid may be cancelled through
the sale discretion of the town board.

Section Two is the effective date.

JUSTIFICATION:
The parsonage property associated with the Common Ground Church is
expected to receive tax-exempt status in 2012. This bill would
authorize the assessor of the town of Islip to accept application
from the Common Ground Church for exemption from real property taxes
paid on the parsonage pursuant to Section 420-a of the real property
tax law for assessment rolls from 2008-2011 which would refund to the
church their taxes for the years before this property was given tax
exempt status.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None to the State.

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
________________________________________________________________________

                                 4722--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 15, 2011
                               ___________

Introduced  by  Sen.  ZELDIN -- 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 authorizing the assessor of the town of Islip to accept an appli-
  cation for exemption from real property taxes from the Gospel Taberna-
  cle Church of God in Christ for certain parcels 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:

  Section  1.    Notwithstanding  any  other provision of any law to the
contrary, the assessor of the town of  Islip  is  hereby  authorized  to
accept  from  the Gospel Tabernacle Church of God in Christ, an applica-
tion for exemption from real property taxes pursuant to section 420-a of
the real property tax law for the assessment rolls  for  the  2009-2010,
2010-2011  and  2011-2012  assessable tax years for the parsonage parcel
located at 84 Banana Street, Central Islip, New York, 11722, also  known
as  Lot  033.000  of  Block 03.00 of Section 186.00 of District 0500. If
accepted, the application shall be reviewed as if it had  been  received
on or before the taxable status date established for such rolls.
  If  satisfied  that the Gospel Tabernacle Church of God in Christ, (i)
acquired title to the property for which it seeks  exemption  subsequent
to  the taxable status dates established for such rolls and prior to the
taxable status dates for the next  ensuing  assessment  rolls  and  (ii)
would  otherwise be entitled to such exemption if it had filed an appli-
cation for exemption by the appropriate taxable status date, the  asses-
sor,  upon approval by the town board of Islip, may grant exemption from
taxation beginning with the date of acquisition of the property  by  the
Gospel  Tabernacle  Church  of  God  in  Christ,  and  make  appropriate
correction of these subject rolls. If such exemption is granted  and  if

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10794-03-2

S. 4722--A                          2

the  Gospel  Tabernacle  Church of God in Christ shall have paid any tax
with respect to such subject rolls, the governing body or tax department
may, in its sole discretion, provide for the refund of those taxes  paid
and cancel taxes, fines, penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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