Assembly Bill A7148

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

                                  7148

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                             March 25, 2009
                               ___________

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

AN ACT to authorize the United Methodist Church 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. Notwithstanding any other provision of law to the contrary,
the assessor of the town of Brookhaven is hereby  authorized  to  accept
from the United Methodist Church, an application for exemption from real
property  taxes  pursuant  to section 420-a of the real property tax law
for the 2008-2009 assessment roll for the parcel  owned  by  the  United
Methodist  Church, located in the town of Brookhaven at 10 Church Street
in the hamlet Patchogue,  otherwise  known  as  district  0200,  section
975.30,  block  3.00, lot 24.000.  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  the  United  Methodist
Church, would otherwise be entitled to such exemption if it had filed an
application  for  exemption by the appropriate taxable status dates, the
assessor of the town of Brookhaven may upon approval by the  town  board
of  such  town,  grant  exemption  from  taxation based on the 2008-2009
assessment roll and owing by such church on the effective date  of  this
act,  and  make  appropriate  correction  of  the subject rolls. If such
exemption is granted and if such corporation shall  have  paid  any  tax
with  respect to the subject rolls, the governing body or tax department
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.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07084-01-9