S T A T E O F N E W Y O R K
________________________________________________________________________
3655
2009-2010 Regular Sessions
I N A S S E M B L Y
January 27, 2009
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Introduced by M. of A. PRETLOW -- Multi-Sponsored by -- M. of A. GORDON
-- read once and referred to the Committee on Real Property Taxation
AN ACT to authorize the Grace Baptist Church to file an application for
exemption from real property taxes for a certain parcel of land
located in the town of Wappinger Falls
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 Wappinger Falls is hereby authorized to
accept from the Grace Baptist Church an application for exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the 1995-1996 assessment roll, for the parcel located in the
town of Wappinger Falls, at Chelsea Road otherwise known as section
5956, block 04, lot 998375. 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 church: (i) acquired title to the property for
which it seeks exemption subsequent to the taxable status date estab-
lished 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 church had filed an application for exemption by the
appropriate taxable status date, the assessor of the town of Wappinger
Falls, 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 church and make appropriate correction to the subject roll. If
exemption is granted and such church 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.