senate Bill S4166

2011-2012 Legislative Session

Authorizes the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions in Smithtown, Suffolk county

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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
Jan 04, 2012 referred to local government
returned to senate
died in assembly
Jun 16, 2011 referred to real property taxation
delivered to assembly
passed senate
May 17, 2011 advanced to third reading
May 16, 2011 2nd report cal.
May 11, 2011 1st report cal.632
Mar 22, 2011 referred to local government

Votes

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S4166 - Bill Details

See Assembly Version of this Bill:
A2610A
Current Committee:
Law Section:
Real Property Taxation

S4166 - Bill Texts

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Authorizes the Holy Cross Roman Catholic Church to retroactively apply for real property tax exemptions for certain properties in Smithtown, Suffolk county.

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BILL NUMBER:S4166

TITLE OF BILL:
An act
to authorize the Holy Cross Roman Catholic Church to retroactively apply
for real property tax exemptions for certain properties 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 Roman Catholic 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 Roman Catholic Church would otherwise have been entitled
to 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 Roman Catholic Church, a not-for-profit religious
organization pursuant to §420-a of the Real Property Tax Law,
acquired title to two parcels of property located in the town of
Smithtown located at 85 Old Nichols Road and 89 Old Nichols 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 Roman Catholic 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:
2007 and 2008: S.900 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
________________________________________________________________________

                                  4166

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 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 Roman Catholic Church to retroactive-
  ly apply for real property tax exemptions for  certain  properties  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 Roman Catholic Church applications or renewal appli-
cations  for  exemptions  from  real  property taxes pursuant to section
420-a of the real property tax law for the 2005-2006  assessment  rolls,
for  the  parcel owned by such not-for-profit church which is located at
85 Nichols Road, village of Nesconset in the town of  Smithtown,  county
of   Suffolk,   otherwise   known  as  Suffolk  county  tax  map  number
0800-169.00-01.00-009.001 and for the 2006-2007  assessment  rolls,  for
the  parcel  owned  by  the not-for-profit church which is located at 89
Nichols Road, village of Nesconset in the town of Smithtown,  county  of
Suffolk,   otherwise   known   as   Suffolk   county   tax   map  number
0800-169.00-01.00-010.001  If  accepted,  the  applications  or  renewal
applications shall be reviewed as if they 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 exemptions  if  such  not-for-profit  organization  had
filed  applications or renewal applications for exemptions by the appro-
priate taxable status date, the assessor, upon approval by the Smithtown
town board, may make appropriate correction to  the  subject  rolls.  If
such exemptions are granted and such organization, therefore, shall have
paid any taxes with respect to the subject rolls, the applicable govern-
ing  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.
                                                           LBD09507-01-1

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