S T A T E   O F   N E W   Y O R K
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                                  11184

                          I N  A S S E M B L Y

                              May 25, 2010
                               ___________

Introduced by M. of A. ALESSI -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to authorize the assessor of the town of Brookhaven, in the coun-
  ty  of Suffolk, to accept an application for exemption from real prop-
  erty taxes from the Temple Baptist Church for a certain parcel of land
  located in the town Brookhaven

  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, county of Suffolk, is hereby
authorized to accept from  the  Temple  Baptist  Church  an  application
exemption from real property taxes pursuant to section 420-a of the real
property  tax  law for the assessment roll as to which March 1, 2009 was
the taxable status date with respect to the 2009-2010 tax roll, for  the
parcel  acquired  by  the  Temple  Baptist Church located in the town of
Brookhaven at 70 Smith Road, Ridge, New York, otherwise known as section
406, block 01, lot 006. If accepted, the application shall  be  reviewed
as  if  it had been received on or before the taxable status date estab-
lished for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks an 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  organization  had  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval of the  town  board  of  the  town  of  Brookhaven,  may  grant
exemption  from  all  taxation beginning with the date of acquisition of
the property by such organization and make appropriate correction to the
subject roll. If such exemption is granted and such organization  there-
fore  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 and cancel taxes, fines, penalties,
interest or tax liens 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.
              

                                                           LBD17241-01-0