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

                                  8159

                            I N  S E N A T E

                              June 14, 2010
                               ___________

Introduced  by  Sen. LAVALLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to authorize the assessor of the town of Brookhaven, in the coun-
  ty of Suffolk, to accept an application for exemption from real  prop-
  erty taxes from the Temple Baptist Church for a certain parcel of land
  located in the town Brookhaven

  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, county  of  Suffolk,  is  hereby
authorized  to  accept  from  the  Temple  Baptist Church an application
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the assessment roll as to which March 1,  2009  was
the  taxable status date with respect to the 2009-2010 tax roll, for the
parcel acquired by the Temple Baptist Church  located  in  the  town  of
Brookhaven at 70 Smith Road, Ridge, New York, otherwise known as section
406,  block  01, lot 006. If accepted, the application shall be reviewed
as if it had been received on or before the taxable status  date  estab-
lished for such roll.
  If satisfied that such organization: (i) acquired title to the proper-
ty for which it seeks an exemption subsequent to the taxable status date
established  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  organization  had  filed  an  application for
exemption by the appropriate taxable status  date,  the  assessor,  upon
approval  of  the  town  board  of  the  town  of  Brookhaven, may grant
exemption from all taxation beginning with the date  of  acquisition  of
the property by such organization and make appropriate correction to the
subject  roll. If such exemption is granted and such organization there-
fore 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 and cancel taxes,  fines,  penalties,
interest or tax liens 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.
              

                                                           LBD17241-01-0