S T A T E O F N E W Y O R K
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3751
2011-2012 Regular Sessions
I N A S S E M B L Y
January 27, 2011
___________
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the
Committee on Real Property Taxation
AN ACT to authorize the First Church of Christ, Scientist, 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 First Church of Christ, Scientist, an application for exemption
from real property taxes pursuant to section 420-a of the real property
tax law for the 2004-2005 assessment roll for the parcel owned by the
First Church of Christ, Scientist, located in the town of Brookhaven at
400 Nichols Road in the hamlet Setauket, otherwise known as district
0200, section 305.00, block 3.00, lot 12.000. If accepted, the applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such rolls. If satisfied that the First
Church of Christ, Scientist, would otherwise be entitled to such
exemption if it had filed an application for exemption by the appropri-
ate taxable status dates, the assessor of the town of Brookhaven may
upon approval by the town board of such town, grant exemption from taxa-
tion based on the 2004-2005 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 inter-
est 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.
LBD07444-01-1