senate Bill S2598A

Signed by Governor

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

See Assembly Version of this Bill:
A6453
Versions:
S2598
S2598A
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Cycle:
S4722B, A7958B

Sponsor Memo

BILL NUMBER:S2598A

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 2010-2011 and 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 2010-2011 and
2011-2012 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 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 2010-2011 and 2011-2012 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--A
    Cal. No. 73

                       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  --
  reported  favorably  from  said  committee,  ordered  to first report,
  amended on first report,  ordered  to  a  second  report  and  ordered
  reprinted, retaining its place in the order of second report

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 2010-2011 and 2011-2012 assessment
rolls 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.
                                                           LBD06532-03-3

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