senate Bill S3420A

2011-2012 Legislative Session

Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 06, 2012 print number 3420a
amend and recommit to local government
Jan 04, 2012 referred to local government
returned to senate
died in assembly
Jun 20, 2011 referred to real property taxation
delivered to assembly
passed senate
Jun 13, 2011 ordered to third reading cal.1189
reported and committed to rules
May 11, 2011 reported and committed to finance
Feb 22, 2011 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

S3420 - Bill Details

Current Committee:
Law Section:
Real Property Taxation
Versions Introduced in 2009-2010 Legislative Session:
A8334

S3420 - Bill Texts

view summary

Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown.

view sponsor memo
BILL NUMBER:S3420

TITLE OF BILL:
An act
to authorize the Holy Cross Polish National Church to retroactively
apply for a real property tax exemption for certain property in the town
of Smithtown, county of Suffolk

PURPOSE OR GENERAL IDEA OF THE BILL:
To allow a retroactive application for real property tax exemption for
Holy Cross Polish National Church, a not-for-profit corporation, for
certain real property owned in the Town of Smithtown, Suffolk County.

SUMMARY OF PROVISIONS:
Section 1 of the bill would authorize the assessor of the town of
Smithtown, upon approval of the town board, to accept an application
for an exemption from real property taxes as if made pursuant to
§420-a of the Real Property Tax Law. If satisfied that Holy Cross
Polish National Church would otherwise have been entitled to said
exemption, the assessor, upon approval of the town board may, in his
or her sale discretion, provide for a refund or cancel all remaining
unpaid taxes, interest, related fines and penalties.

JUSTIFICATION:
Holy Cross Polish National Church, a not-for-profit religious
organization pursuant to §420-a of the Real Property Tax Law,
acquired title to a parcel of property located in the town of
Smithtown located at 59 Half Hollow Road and would otherwise be
entitled to a tax exemption on such property if such corporation
filed an application for the exemption on or before the appropriate
taxable status date. It is intended by this bill to ameliorate the
hardship that will be suffered by Holy Cross Polish National Church,
a religious entity under §420-a of the Real Property Tax Law, if it
is required to pay the property taxes due as described above.

LEGISLATIVE HISTORY:
2008: S.6736 Passed Senate

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  3420

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

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

AN ACT to authorize the Holy Cross Polish National  Church  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the town of Smithtown, county of Suffolk

  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 Smithtown is  hereby  authorized  to  accept
from  the  Holy  Cross Polish National Church, an application or renewal
application for exemption from real property taxes pursuant  to  section
420-a  of  the real property tax law for the 2006-2007 assessment rolls,
for the parcel owned by such not-for-profit church which is  located  at
59  Half  Hollow  Road,  in  Commack in the town of Smithtown, county of
Suffolk, otherwise known as Suffolk county tax map # 473489 62.-3-1.  If
accepted, the application or renewal 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 not-for-profit organization would otherwise  be
entitled to such exemption if such not-for-profit organization had filed
an  application  or renewal application for exemption by the appropriate
taxable status date, the assessor, upon approval by the  Smithtown  town
board,  may  make  appropriate  correction to the subject rolls. If such
exemption is granted and such organization, therefore, shall  have  paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those  taxes  paid  and  cancel those taxes, fines, penalties, liens, 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.
                                                           LBD04773-01-1

S3420A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Real Property Taxation
Versions Introduced in 2009-2010 Legislative Session:
A8334

S3420A (ACTIVE) - Bill Texts

view summary

Authorizes the Holy Cross Polish National Church to retroactively apply for a real property tax exemption for property in Smithtown.

view sponsor memo
BILL NUMBER:S3420A

TITLE OF BILL:
An act
to authorize the Holy Cross Polish National Church to retroactively
apply for a real property tax exemption for certain property in the town
of Smithtown, county of Suffolk

PURPOSE:
To allow a retroactive application for real property tax
exemption for Holy Cross Polish National Church, a not-for-profit
corporation, for certain real property owned in the Town of
Smithtown, Suffolk County

SUMMARY OF PROVISIONS:
Section 1 of the bill would authorize the
assessor of the Town of Smithtown, upon approval of the town board,
to accept an application for an exemption from real property taxes as
if made pursuant to §420-a of the Real Property Tax Law. If satisfied
that said exemption, the assessor, upon approval of the town board
may, in his or her sole discretion, provide for a refund or cancel
all remaining unpaid taxes, interest, related fines and penalties.

JUSTIFICATION:
Holy Cross Polish National Church, a not-for-profit
religious organization pursuant to §420-a of the Real Property Tax
Law, acquired title to a parcel of property located in the town of
Smithtown, Suffolk County, at 59 Half Hollow Road, and would
otherwise be entitled to a tax exemption on such property if such
corporation filed and application for the exemption on or before the
appropriate taxable status date. It is intended by this bill to
ameliorate the hardship that will be suffered by Holy Cross Polish
National Church" a religious entity under §420-a of the Real Property
Tax Law, if it is required to pay the property taxes due as described
above.

PRIOR LEGISLATIVE HISTORY:
2010 - A.8334 - Referred to Real Property Tax
2008 - A.9654 - Referred to Real Property Tax

FISCAL IMPLICATIONS:

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                 3420--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 22, 2011
                               ___________

Introduced  by Sen. FLANAGAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted to the Committee on Local Government in accordance with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to authorize the Holy Cross Polish National  Church  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the town of Smithtown, county of Suffolk

  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 Smithtown is  hereby  authorized  to  accept
from  the  Holy  Cross Polish National Church, an application or renewal
application for exemption from real property taxes pursuant  to  section
420-a  of  the  real  property  tax  law for the 2006-2007 and 2007-2008
assessment rolls, for the parcel owned  by  such  not-for-profit  church
which  is  located  at  59  Half  Hollow Road, in Commack in the town of
Smithtown, county of Suffolk, otherwise known as Suffolk county tax  map
#  473489  62.-3-1.  If accepted, the application or renewal 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 not-for-profit organization would otherwise be
entitled to such exemption if such not-for-profit organization had filed
an application or renewal application for exemption by  the  appropriate
taxable  status  date, the assessor, upon approval by the Smithtown town
board, may make appropriate correction to the  subject  rolls.  If  such
exemption  is  granted and such organization, therefore, shall have paid
any tax with respect to the subject rolls, the applicable governing body
or tax department may, in its sole discretion, provide for the refund of
those taxes paid and cancel those taxes,  fines,  penalties,  liens,  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.
                                                           LBD04773-03-2

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