S T A T E O F N E W Y O R K
________________________________________________________________________
4660
2009-2010 Regular Sessions
I N A S S E M B L Y
February 5, 2009
___________
Introduced by M. of A. RAMOS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to authorize the town of Islip to accept from the Church of God
an application for real property tax exemption
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 Islip, in the county of Suffolk, is hereby
authorized to accept from the Church of God, a corporation or associ-
ation organized or conducted exclusively for religious or educational
purposes or for both such purposes, an application or renewal applica-
tion for exemption from real property taxes pursuant to section 420-a of
the real property tax law for the 2000 and 2001 assessment rolls, for
the parcel owned by such corporation located at 137 Suffolk Avenue,
Central Islip, being designated on the tax map parcel number
0500.11900.0100.069000.0000 in such town. If accepted, the application
or renewal application shall be reviewed as if it had been received on
or before the taxable status date established for the 2000 and 2001
assessment rolls. Pending the completion of such review by the assessor
of the town of Islip and appropriate adjustment of such assessment
rolls, the sale of any and all tax liens related to the subject parcel
and resulting from taxes imposed that are based upon such assessment
rolls shall be suspended from the effective date of this act until no
later than December 31, 2009.
If satisfied that such corporation or association would otherwise be
entitled to such exemption if such corporation had filed an application
or renewal 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 with respect to the
subject tax roll due and owing by such corporation or on the effective
date of this act, and cancel taxes, fines, penalties and interest
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07616-01-9
A. 4660 2
remaining unpaid, and make appropriate correction of the subject assess-
ment rolls.
The assessor of the town of Islip, upon approval by the town board of
such town, may grant exemption from all taxes calculated and due on or
after the acquisition date of the property by such corporation and make
appropriate correction to the subject rolls on condition that such
assessor refund to any purchaser of a lien on such parcel the amount of
any consideration paid to the county of Suffolk for the purchase of such
tax lien, along with reasonable interest paid on such consideration, and
costs necessarily incurred in connection with such purchase, and costs
necessarily incurred in connection with reconveyance thereof to the
county of Suffolk; and such assessor further shall provide for the
vacating of such tax lien and cancel any taxes, fines, penalties or
interest remaining unpaid.
S 2. This act shall take effect immediately.