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