senate Bill S2598

Signed by Governor Amended

Authorizes the town of Islip assessor 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 by Governor
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actions

  • 22 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 12 / Feb / 2013
    • 1ST REPORT CAL.73
  • 27 / Feb / 2013
    • AMENDED 2598A
  • 27 / Feb / 2013
    • 2ND REPORT CAL.
  • 28 / Feb / 2013
    • ADVANCED TO THIRD READING
  • 24 / Apr / 2013
    • PASSED SENATE
  • 24 / Apr / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Apr / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 11 / Jun / 2013
    • SUBSTITUTED FOR A6453
  • 11 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.127
  • 11 / Jun / 2013
    • PASSED ASSEMBLY
  • 11 / Jun / 2013
    • RETURNED TO SENATE
  • 09 / Oct / 2013
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2013
    • SIGNED CHAP.390

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:
S2598
S2598A
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Cycle:
S4722B

Votes

7
0
7
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S2598

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-fox-pro-
fit 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 inter-
est unpaid may be cancelled through the sole 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: S.4722-B (of 2012).

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
________________________________________________________________________

                                  2598

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 22, 2013
                               ___________

Introduced  by  Sen.  ZELDIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

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
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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06532-02-3

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