S T A T E O F N E W Y O R K
________________________________________________________________________
4129
2009-2010 Regular Sessions
I N A S S E M B L Y
January 30, 2009
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Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize the Church of God of Brentwood to file an applica-
tion for a real property tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. (a) Notwithstanding any other provision of law, the asses-
sor of the town of Islip is hereby authorized to accept from the Church
of God of Brentwood an application for an exemption from real property
taxes pursuant to section 420-a of the real property tax law for the
2002-2003 assessment roll, as to which March 1, 2002 was the taxable
status date, with respect to the real property taxes for the 2002-2003
assessment roll for the parcels owned by such church located in the town
of Islip at 77 Marshall Avenue, Brentwood, otherwise known as: district
500, section 114, block 3, lot 16.
(b) If accepted, such 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 church would otherwise be entitled to such
exemption if the church 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 based on the 2002-2003 assessment roll and owing by such church
on the effective date of this act and cancel taxes, fines, penalties and
interest remaining unpaid, and make appropriate corrections to the
subject roll. If such exemption is granted and such church shall have
paid any tax with respect to the subject roll, the applicable department
of the town of Islip, upon the approval of the town board of such town,
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.
LBD06103-01-9