S T A T E O F N E W Y O R K
________________________________________________________________________
4186
2009-2010 Regular Sessions
I N A S S E M B L Y
January 30, 2009
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT authorizing the assessor of the town of Islip to accept an appli-
cation from the Christian Worship Center Church of God for real prop-
erty tax exemption for the 2000-2001 assessment roll for a certain
piece of property
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 to the
contrary, the assessor of the town of Islip is hereby authorized to
accept from the Christian Worship Center Church of God an application
for exemption from real property taxes pursuant to section 420-a of the
real property tax law for the 2000-2001 assessment roll, as to which
March 1, 2000 was the taxable status date for a parcel formerly owned by
the Church of God of Brentwood located in the town of Islip at 137
Suffolk Avenue, in the hamlet of Central Islip, otherwise known as:
district 0500, section 119.00, block 01.00, lot 069.000. The Christian
Worship Center Church of God is the successor in interest to the Church
of God of Brentwood, the former owner of the property. The Christian
Worship Center Church of God shall be authorized to file such applica-
tion on behalf of itself and the Church of God of Brentwood.
(b) 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 such church would otherwise be entitled to such
exemption if such 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 2000-2001 assessment rolls and owing by such
church on the effective date of this act and cancel taxes, fines, penal-
ties and interest remaining unpaid, and make appropriate corrections to
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07615-01-9
A. 4186 2
the subject roll. If such exemption is granted and such church therefore
shall have paid any tax with respect to the subject roll, the applicable
department in the town of Islip, upon 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.