S T A T E   O F   N E W   Y O R K
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                                  4428

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 23, 2009
                               ___________

Introduced  by  Sen.  O. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

AN ACT to authorize the Long Island Youth Mentoring, 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 Long
Island Youth Mentoring, Inc.  an application for an exemption from  real
property  taxes  pursuant  to section 420-a of the real property tax law
for the 2008-2009 assessment roll, as to which March  1,  2008  was  the
taxable  status  date,  with  respect to the real property taxes for the
2008-2009 assessment roll for the  parcel  owned  by  such  organization
located  in the town of Islip at 153 McNair Street, Brentwood, otherwise
known as: district 500, section 114, block 3, lot 90.
  (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 organization would  otherwise  be  entitled  to
such  exemption  if  the  organization  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 2008-2009 assessment  roll  and
owing  by such organization on the effective date of this act and cancel
taxes, fines, penalties and interest remaining unpaid, and  make  appro-
priate  corrections  to  the subject roll.  If such exemption is granted
and such organization 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 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.
              

                                                           LBD11071-01-9