S T A T E O F N E W Y O R K
________________________________________________________________________
4188
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 to authorize the Brentwood Church of God in Christ, Inc. to file
an application 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 Brent-
wood Church of God in Christ, Inc. an application for an exemption from
real property taxes pursuant to section 420-a of the real property tax
law for the 2002-2003 and 2003-2004 assessment rolls, as to which March
1, 2002 was the taxable status date, with respect to the real property
taxes for the 2002-2003 and 2003-2004 assessment rolls for the parcels
owned by such church located in the town of Islip at 72 Eisenhower
Avenue, Brentwood, otherwise known as: district 500, section 113, block
2, lot 46.
(b) If accepted, such 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 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 and 2003-2004 assessment rolls 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 rolls. 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 inter-
est 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.
LBD06101-01-9