senate Bill S6581

Grants retroactive real property tax exempt status to the Lutheran Church of Our Savior Parish

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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

  • 10 / Feb / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Mar / 2014
    • 1ST REPORT CAL.229
  • 05 / Mar / 2014
    • 2ND REPORT CAL.
  • 06 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 12 / May / 2014
    • PASSED SENATE
  • 12 / May / 2014
    • DELIVERED TO ASSEMBLY
  • 12 / May / 2014
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Grants retroactive real property tax exempt status to the Lutheran Church of Our Savior Parish.

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Bill Details

See Assembly Version of this Bill:
A8795
Versions:
S6581
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S6581 REVISED MEMO 02/18/14

TITLE OF BILL: An act granting the Lutheran Church of Our Savior
Parish retroactive real property tax exempt status

PURPOSE:

To grant the town assessor for the town of Brookhaven the authority to
exempt the Lutheran Church of Our Savior Parish from liability for
payment of real property taxes due on the 2013-2014 assessment roll.

SUMMARY OF PROVISIONS:

Section One authorizes the assessor of the town of Brookhaven to
accept an application from the Lutheran Church of Our Savior Parish,
for exemption from real property taxes pursuant to Section 462 of the
real property law for the assessment roll as completed in 2013-2014
for their property located in the Village of Patchogue. Upon
satisfaction that the Lutheran Church of Our Savior Parish, would have
otherwise been entitled to exemption, had the property been used by an
officiating clergyman for residential purposes, and had said
application been filed in a timely manner, the assessor may grant this
exemption from all taxation with respect to the 2013-2014 roll. If
the exemption is granted, the Lutheran Church of Our Savior. Parish
may be refunded any taxes paid and cancel any taxes, fines, penalties
and interest remaining unpaid.

Section Two is the effective date.

JUSTIFICATION:

The Lutheran Church of Our Savior Parish is a religious corporation,
and is therefore entitled to tax exempt status, pursuant to section
462 of the real property tax law, for parsonage property owned by the
church. Provisions of the real property tax law, however, require that
the property must be used for residential purposes by the officiating
clergyman. Through no fault of their own, the church was between
pastors on the taxable status date, and therefore the parsonage
property owned by the church was unoccupied. Upon attempting to submit
their application for real property taxation, the church was told that
the application would be denied, and therefore did not complete the
filing process. Due to the hardship that a denial of the exempt status
would pose to the church, which they have historically received for
the past forty years, this legislation would allow the assessor to
overlook the fact that the parsonage property was temporarily vacant,
and accept a late application for exemption from the church.

PRIOR LEGISLATIVE HISTORY:

New bill.

FISCAL IMPACT:

None to the state.

EFFECTIVE DATE:


Immediately.

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

                                  6581

                            I N  S E N A T E

                            February 10, 2014
                               ___________

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

AN ACT granting the Lutheran Church of  Our  Savior  Parish  retroactive
  real property tax exempt status

  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 Brookhaven is hereby  authorized  to  accept
from  the  Lutheran  Church  of  Our  Savior  Parish, an application for
exemption from real property taxes pursuant to section 462 of  the  real
property tax law for the 2013-2014 assessment roll, for the parcel which
is  owned by such religious organization, but was not used by an offici-
ating clergyman at the time that the application was  required,  due  to
the  fact that the religious corporation was without a pastor from April
30, 2012 through April 28, 2013. Said parcel is located in the  town  of
Brookhaven,  Village  of  Patchogue, at 38 Monroe Avenue, Patchogue, New
York  11772,  otherwise  known  as:  Suffolk  County  Tax   Map   Number
0204-005.00-0.200-  014.000.  If  accepted,  the  application  shall  be
reviewed as if the property had been used by  an  officiating  clergyman
for  residential  purposes  and  said  application was filed in a timely
manner.
  If satisfied that such organization would  otherwise  be  entitled  to
such  exemption, if the property had been used by an officiating clergy-
man for residential purposes on the appropriate taxable status date  and
if  the said application had been filed in a timely manner, the assessor
of the town of Brookhaven, upon approval by the town board of such town,
may grant exemption from taxation and make  appropriate  corrections  to
the 2013-2014 assessment roll.  If such exemption is granted, the appli-
cable  governing  body or tax department may, in its discretion, provide
for the refund of taxes paid and cancel any taxes, fines, penalties  and
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.
                                                           LBD13764-03-4

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