senate Bill S4722B

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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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

See Assembly Version of this Bill:
A7958B
Versions:
S4722
S4722A
S4722B
Legislative Cycle:
2011-2012
Current Committee:
Senate Rules
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S4722B

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--B
    Cal. No. 217

                       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  --  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

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, would
otherwise be entitled to such exemption if it had filed  an  application
for exemption by the appropriate taxable status date, the assessor, upon
approval  by  the town board of Islip, may grant exemption from taxation
and  make  appropriate  correction  to  these  subject  rolls.  If  such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10794-06-2

S. 4722--B                          2

exemption  is  granted  and  if  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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