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

                                  6738

                            I N  S E N A T E

                            February 11, 2016
                               ___________

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

AN ACT to authorize the Good Seed Church of God, Inc. to file an  appli-
  cation  for exemption from real property taxes for a certain parcel of
  land located in the hamlet of Islip Terrace

  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 Islip is hereby authorized to accept from
the Good Seed Church of God, Inc. an application for exemption from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the 2014-2015 assessment roll, for the parcel located in the hamlet
of Islip Terrace in the town of Islip, at 196 Seacliff Street  otherwise
known  as  tax map number 229-2-78.1. If accepted, the application shall
be reviewed as if it had been received on or before the  taxable  status
date established for such roll.
  If satisfied that such not-for-profit organization: (i) acquired title
to  the  property for which it seeks exemption subsequent to the taxable
status date established for such roll and prior to  the  taxable  status
date  for  the  next ensuing assessment roll and (ii) would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application for exemption by the appropriate taxable status date, the
assessor of the town of Islip, upon approval by the town board  of  such
town,  may  grant exemption from all taxation beginning with the date of
acquisition of the property by such not-for-profit organization and make
appropriate correction to the subject roll. If exemption is granted  and
such  not-for-profit organization therefore shall have paid any tax with
respect to the subject roll, the governing body or tax  department  may,
in  its  sole  discretion,  provide  for  the refund of those taxes paid
including the amount of any taxes held in escrow pursuant to the sale of
such property 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.
                                                           LBD13365-01-5